Additional excise duty in the nature of EC, SHEC & NCCD is not exempted by Notification No. 71/2003 dated 9.9.2003

GST: Exemption Notification No.71/2003 dated 9-9-2003 issued for State of Sikkim cannot be extended to Education & Higher Education Cess (Cesses) and National Calamity Contingent Duty (NCCD). The duty on NCCD, education cess and secondary and higher education cess are in nature of additional excise duty and it would not mean that exemption notification dated 9-9-2003 covers them particularly when there is no reference to notification issued under Finance Act, 2001

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