Exemption of Education Cess and Secondary Education Cess, Customs - Exim - SEZ

[Basha Sikander]

Dear Expert,

Please clarify whether the following :

1.Education cess levied for CUSTOMS - 2% is exempted vide notification no.054/2017

2. Secondary & Higher Education cess of Customs - 1% is exempted vide notification no.055/2017.

As the Education levied under for Central Excise is already exempted earlier, these two are meant for Customs??

Please clarify

Regards,

Nagarajan PV

Posts / Replies

[PAWAN KUMAR]

Dear Sir,

The said notification provides that the cesses (Sec.&Higher Ed.Cess and Ed.Cess) in case of import will not be leviable on IGST and Compensation Cess.

[Ramesh Kothari]

My opinion

No import duty payable by SEZ

 

[vk agarwal]

Education cess on IGST has been exempted but continues on basic customs duty. So no education cess while calculating IGST but it has to be added to the customs duty @ 3%

[Basha Sikander]

Dear Sir,

Thanks for your reply and I am clarified.

However as per notification Duties leviable under Sub-Section 7 and 9 of Section 3 of Customs Tariff Act 1975 are exempted. However as per Customs Tariff Act Sub-Section 9 of Section 3 is not available. Is there error in the notification or the Customs Tariff Act is not updated or my understanding is wrong ??

I had read the latest Customs Tariff Act 1975 from the below link.

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cst2012-13/cst-act-1213.pdf

If possible clarify.

Regards,

Nagarajan