However, the following cesses will continue to be levied under the GST regime since they pertain to customs or goods which are not covered under the GST regime:

i) The Finance (2) Act 2004 - Education Cess on Imported Goods

ii) The Finance Act, 2007 - Secondary and Higher Education Cess on Imported Goods

iii) Cess on Crude Petroleum Oil under the Oil Industry Development Act, 1974

iv) Additional Duty of Excise on Motor Spirit (Road Cess)

v) Additional Duty of Excise on High Speed Diesel Oil (Road Cess)

vi) Special Additional Duty of Excise on Motor Spirit

vii) NCCD on Tobacco and Tobacco Products and Crude Petroleum Oil.

END