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Temporary Accounting of Collection of-Secondary and Higher Education Cess.

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....bsp; 09/ 2007          SUB: - Accounting of Collection of-Secondary and Higher Education Cess.               Attention of the Trade & Industry is invited to Trade Notice No.7/2007 dated 3.4.2007 and Trade Notice No. 8/2007 dated 16.4.2007. 2.   In this regard, it is clarified that....

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.... SCCD Code No. 00370080001 Minor Head- Receipt Awaiting Transfer to Other Minor Heads etc. 00370034 111 003860500 Minor Head- Receipt Awaiting Transfer to Other Minor Heads etc. 00380086 119 004400500 Minor Head- Receipt Awaiting Transfer to Other Minor Heads etc. 00440252 119 4. Pending opening of the new Heads of Accounts, the " Secondary and Higher E....

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....                                         Joint Commissioner                        &nbs....

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....Accounts which is likely to take time, the duty being deposited by assesses may be accounted for the present under Sub-Head/Minor-Head of Accounts "Receipt Awaiting Transfer" to other Minor Head etc" under Major Head 0037 - Customs/0038-Union Excise Duty/0044 - Service Tax. The amount kept under RAT would be transferred to the new Head of Account as and when opened by CGA's office. The details ....