Levy of NCCD

[Amresh kumar]

Sir/madam,

There were some conflicting views and judgments regarding levy of NCCD in post GST regime as there was no excise duty.

Govt in the budget 2018 inserted a nominal excise duty by claiming that as a practice since no NCCD was being paid by some.

Wether the assessee has to pay NCCD from July 2017 or from 2018 when it was inserted.

Since it was a practice prevalent can the assessee be benefited by this. Since Finance Minister speech clearly says about it.

Regards

Amresh Kumar

AI Summary

NCCD applicability on tobacco products continues post GST, requiring levy despite legislative insertion timing and departmental SCNs.
Levy of NCCD continues to apply to selected tobacco products in the post GST regime where Central Excise duty is payable; exemption from excise removes NCCD liability. Departmental practice indicates continuous levy from the post GST transition period despite debate over whether NCCD became payable only after a later budgetary insertion, and the Finance Minister's speech is not itself statutory authority. The forum also outlines an illustrative method to compute assessable value from MRP and allocate GST, Basic Excise Duty, Compensation Cess and NCCD.