33/2005 rule

[Guest]

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wt about rule 33/2005 and 5% reverasal how much i will reversal only 5% round or 5% and ed 2% and shed 1% total 5.15% what is correct round 5% or 5.15% 

[YAGAY andSUN]

You would have to reverse only 5% as it is 'amount' not the duty of excise.