Type,Rate
Rectified spirit/alcohol/denatured spirit for use in
medicinal and toiletry preparations, other than in
manufacture of liquor",Rs.10/litre
Molasses,Rs.20 per quintal
,Medicinal and Toilet
Preparations (Excise Duties) Act, 1955, by Section 174 of CGST Act, 2017, the Central Government is left with no power to levy duty of excise o",
medicinal and toilet preparations. It is argued that the position, as it emerges after the implementation of the GST regime, is fortified by",
,"when they are manufactured, imported, or exported. Duties of excise are levied on the
manufacture of goods and their import into or export from a State. Customs duty is a duty which is imposed on imports into and exports from a State,
There is no dispute that when levies are legally distinct, they can be charged simultaneously. The tax under the CGST Act, 2017 and th",
