Infrastructure Cess imposed on motor vehicles under heading 8703, effective March 1, 2016, per Provisional Collection of Taxes Act.

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....Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this Cess will come into force with effect from 1.3.2016. - The effective rates of the Infrastructure Cess prescribed vide notification No. 1/2016-Infrastructure Cess dated 1st March, 2016....