What is National Calamity Contingent duty (NCCD) under Indian Tax

Meaning of National Calamity Contingent duty (NCCD)under Indian Tax

 

The details about National Calamity Contingent duty (NCCD)are explained here. 

National Calamity Contingent Duty (NCCD)

In the case of goods specified in the Seventh Schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the Union, by surcharge, a duty of excise, to be called the National Calamity Contingent duty (hereinafter referred to as the National Calamity duty), at the rates specified in the said Schedule.

The National Calamity duty chargeable on the goods specified in the Seventh Schedule shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944) or any other law for the time being in force.

The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the National Calamity duty leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.

The information on National Calamity Contingent duty (NCCD)is detailed above.   Comment below your thoughts on National Calamity Contingent duty (NCCD).

 


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MOHAMED RAFFI: WHERE TO PAY THE NCCD TAX, THERE IS ANY SEPARATE FORM , OR TO PAY WITH GST. WHAT IS THE ACCOUNT CODE FOR NCCD TAX, SEPARATE NCCD REGISTRATION TO BE MADE, WHERE TO REGISTER

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