The Central Board of Indirect Taxes and Customs (CBIC) has notified that any cess or surcharge or fee subsumed into GST under Tamil Nadu Sugar Factories Control Act, 1949.
The Board in exercise of the powers conferred by sub-section (4) of Section 5 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government amended the Notification No. 1/2018 (Goods and Service Tax Compensation) dated 14th November, 2018 published in the Gazette of India vide number G.S.R. 1116 (E) dated 15th November, 2018.
In the said notification in the Table, under the heading Tamil Nadu, against serial number 99 in column (3), for the words, brackets and figures “Tamil Nadu Sugar Cane Cess (Validation) Act, 1963” the words, figures and brackets “Tamil Nadu Sugar Factories Control Act, 1949 (Section 14)” shall be substituted.
As per Notification No. 1/2018 (Goods and Service Tax Compensation) dated 14th November, 2018 the Central Government notified the following Acts of the Central Government and State Governments under which the specified taxes are being subsumed into the goods and services tax namely the Central Sales Tax Act, 1956 and the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
