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        GST

        GST Rates - HSN Code - NCCD Shall continue to be levied on...

        NCCD on tobacco products to remain at pre-July 1, 2017 rates, following Central Excise Law and Valuation Rules.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        GST Rates - HSN Code - NCCD Shall continue to be levied on tobacco and tobacco products at the rate as applicable prior to 1st July, 2017 - Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD Shall be as per the Central Excise Law read With the Valuation Rules under Central Excise Law.

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