Exemption of Education Cess and Secondary Education Cess

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..... 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, Nagaraja .....

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..... n PV - Reply By PAWAN KUMAR - The Reply = 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. - Reply By Ramesh Kothari - The Reply = My opinion No import duty payable by SEZ - Reply By vk agarwal - The Reply = Education cess on IGST has been exempted but continues on basi .....

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..... c customs duty. So no education cess while calculating IGST but it has to be added to the customs duty @ 3% - Reply By Basha Sikander - The Reply = 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 .....

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..... 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 - Exemption of Education Cess and Secondary Education Cess - Que .....

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..... ry Started By: - Basha Sikander Dated:- 2-7-2017 Customs - Import - Export - Customs - SEZ - Got 4 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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