Is NCCD leviable on tobacco products after GST?
NCCD (National Calamity Contingent duty) shall continue to be levied on tobacco and tobacco products at the rates as applicable prior 1st July, 2017, GST.
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.