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of <h1>India Introduces Infrastructure Cess on Motor Vehicles; New Accounting Codes Allocated for Compliance.</h1> The Government of India has introduced a new minor head titled '506-Infrastructure Cess' under the sub-major head '03-Non-Sharable Duties' within the major head '0038-Union Excise Duties.' This follows Notification No. 01/2016, which sets the effective rate of Infrastructure Cess on certain motor vehicles and electrically operated vehicles from March 1, 2016. The Principal Chief Controller of Accounts, CBEC, New Delhi, has allocated specific accounting codes for the payment of this cess. The details have been communicated to major industry and trade associations for necessary action.
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