IMPOSITION OF AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS ON IMPORT OF CERTAIN ITEMS [to be effective from 02.02.2021] [Clause [115] of the Finance Bill, 2021]

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..... from 02.02.2021] [Clause [115] of the Finance Bill, 2021] An Agriculture Infrastructure and Development Cess (AIDC) has been proposed on import of specified goods. To ensure that imposition of cess does not lead to additional burden in most of these items on the consumer, the BCD rates has been lowered. This cess shall be used to finance the improvement of agriculture infrastructure and other dev .....

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..... everages for example, Cider, Perry, Mead, sake, mixture of fermented beverages or fermented beverages and nonalcoholic beverages 50% 100% 13. 2208 All goods (Brandy, Bourbon whiskey, Scotch etc.) 50% 100% 14. 2701 Various types of coal 1% 1.5% 15. 2702 Lignite, whether or not agglomerated 1% 1.5% 16. 2703 Peat, whether or not agglomerated 1% 1.5% 17. 3102 10 0 .....

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