Transition of pre-GST cesses like Education Cess, Krishi Kalyan Cess etc. allowed in GST
The Hon’ble Madras High Court in the recent case of Sutherland Global Services Private Limited v. Union of India & Ors. W.P. 4773 of 2018 has held that the assessees can carry forward credit of pre-GST cesses like Education Cess (“EC”), Secondary and Higher Education Cess (“SHEC”), Krishi Kalyan Cess (“KKC”) etc. to the Goods and Services Tax (“GST”) regime.
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