If the products are also leviable to cess beneath the products and Services Tax Compensation to States Cess Act, 2017, the identical could be levied on Rs. In addition, GST compensation cess might also be leviable on certain luxury and demerit goods beneath the products and Companies Tax Compensation to States Cess Act, 2017, at the assessable worth plus BCD. Goods imported into India shall, along with the basic Customs obligation, be liable to integrated tax at such
