NCCD on tobacco products to remain at pre-July 1, 2017 rates, following Central Excise Law and Valuation Rules.
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GST
GST Rates – HSN Code – NCCD Shall continue to be levied on tobacco and tobacco products at the rate as applicable prior to 1st July, 2017 – Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD Shall be as per the Central Excise Law read With the Valuation Rules under Central Excise Law.
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