Secondary and Higher Education Cess to be provisionally recorded under Receipt Awaiting Transfer pending new heads of account. Collections of the new Secondary and Higher Education Cess of 1% on excisable goods, imports and taxable services must be provisionally accounted under the Minor Head 'Receipt Awaiting Transfer' (RAT) within the Major Heads for Customs, Union Excise Duty and Service Tax using the specified codes; amounts held under RAT will be transferred to the new Head of Account when opened by the Controller General of Accounts.
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 to be provisionally recorded under Receipt Awaiting Transfer pending new heads of account.
Collections of the new Secondary and Higher Education Cess of 1% on excisable goods, imports and taxable services must be provisionally accounted under the Minor Head "Receipt Awaiting Transfer" (RAT) within the Major Heads for Customs, Union Excise Duty and Service Tax using the specified codes; amounts held under RAT will be transferred to the new Head of Account when opened by the Controller General of Accounts.
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