education and higher education cess

[RAM AVTAR]

in which rule applicablity of education cess and higher education cess cover

[YAGAY andSUN]

As per section 93 of Finance Act (No. 2), 2004 education cess is payable on aggregate of all 'duties of excise.

Secondary and Higher Education Cess is applicable vide section 136 read with Section 138 of Finance Act, 2007 (clauses 126 and 128 of Finance Bill, 2007 upto 11-05-2007).

AI Summary

Education cess applicability extends to aggregate excise duties; secondary and higher education cess apply under subsequent finance provisions. The education cess is levied on the aggregate of all duties of excise, making cess liability follow the consolidated excise duty base, and the secondary and higher education cess were made applicable by subsequent finance enactments to be applied pursuant to those statutory provisions.