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Is CESS 0.125 Taxable for Paper

Kaliraj V

Is Cess 0.125% Taxable for Paper Goods..and now it is Taxable goods or not? Pls reply..

Cess applicability for paper goods and its taxability under indirect tax law requires statutory clarification. Whether the Cess 0.125% is leviable on sales or manufacture of paper goods is the sole legal question posed, seeking to determine the taxability of that specific cess when applied to paper products and whether paper goods presently attract that levy under the indirect tax regime. (AI Summary)
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