Secondary and Higher Education Cess accounting treated as Receipt Awaiting Transfer until new heads are opened. A one percent Secondary and Higher Education Cess on excisable goods, imports and taxable services is to be provisionally deposited and accounted under the Receipt Awaiting Transfer (RAT) minor head within existing major revenue heads for customs, union excise duty and service tax pending opening of permanent Heads of Accounts by the Controller General of Accounts; amounts held under RAT will be transferred to the new heads when they are opened.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Secondary and Higher Education Cess accounting treated as Receipt Awaiting Transfer until new heads are opened.
A one percent Secondary and Higher Education Cess on excisable goods, imports and taxable services is to be provisionally deposited and accounted under the Receipt Awaiting Transfer (RAT) minor head within existing major revenue heads for customs, union excise duty and service tax pending opening of permanent Heads of Accounts by the Controller General of Accounts; amounts held under RAT will be transferred to the new heads when they are opened.
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