https://www.taxtmi.com/circulars?id=66807 Levy of compensation cess is based on Retail Sale Price per unit; provisional assessment is allowed pending the GST Council. Where RSP is not legally required on packaging, RSP for provisional assessment shall be importer self declared, taking account of prices of identical or similar imported goods sold in India. The system requires Single Window declarations (GST, CCESS, RSP, Retail Sale Price, number of units) and will calculate cess as rate x RSP x units. Bills of entry under this notification will be assessed as provisional and a PD bond is required. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 12 Sep 2023 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66807 Levy of compensation cess is based on Retail Sale Price per unit; provisional assessment is allowed pending the GST Council. Where RSP is not legally required on packaging, RSP for provisional assessment shall be importer self declared, taking account of prices of identical or similar imported goods sold in India. The system requires Single Window declarations (GST, CCESS, RSP, Retail Sale Price, number of units) and will calculate cess as rate x RSP x units. Bills of entry under this notification will be assessed as provisional and a PD bond is required. Circulars Customs Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66807