In GST, cess is levy on certain goods or services that are consider to be luxury or sin goods, such as cigarettes, tobacco products, pan masala, aerated drinks, and luxury cars.
For more information to visit https://www.gst.gov.in/
The proceeds from the cess are mean to be use for specific purposes, such as compensating states for any revenue losses incur due to Goods and service tax implementation or funding certain projects.
The rate of cess may vary depending on the specific item and can be in addition to the regular Goods and service tax rate.
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