https://www.taxtmi.com/circulars?id=2678 Collections of the new Secondary and Higher Education Cess of 1% on excisable goods, imports and taxable services must be provisionally accounted under the Minor Head "Receipt Awaiting Transfer" (RAT) within the Major Heads for Customs, Union Excise Duty and Service Tax using the specified codes; amounts held under RAT will be transferred to the new Head of Account when opened by the Controller General of Accounts. en-us Thu, 26 Apr 2007 00:00:00 +0530 Tue, 10 Jan 2012 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2678 Collections of the new Secondary and Higher Education Cess of 1% on excisable goods, imports and taxable services must be provisionally accounted under the Minor Head "Receipt Awaiting Transfer" (RAT) within the Major Heads for Customs, Union Excise Duty and Service Tax using the specified codes; amounts held under RAT will be transferred to the new Head of Account when opened by the Controller General of Accounts. Circulars Service Tax Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2678