https://www.taxtmi.com/forum/issue?id=111949 The question is whether unutilised Education Cess and SHE Cess declared in pre-GST returns may be carried forward to the GST electronic credit account. One view argues cesses were subsumed into the basic duty rate, allowed as cenvat credit, and therefore transferable under the transitional provisions provided the credit was admissible under prior law and as input tax credit under GST. A contrary view contends that the migration explanation refers to service tax levies and does not include these cesses, so they should not be transferable. en-us Mon, 22 May 2017 17:24:40 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111949 The question is whether unutilised Education Cess and SHE Cess declared in pre-GST returns may be carried forward to the GST electronic credit account. One view argues cesses were subsumed into the basic duty rate, allowed as cenvat credit, and therefore transferable under the transitional provisions provided the credit was admissible under prior law and as input tax credit under GST. A contrary view contends that the migration explanation refers to service tax levies and does not include these cesses, so they should not be transferable. Discussion-Forum GST Mon, 22 May 2017 17:24:40 +0530 https://www.taxtmi.com/forum/issue?id=111949