Goods subject to nil Cess rate would be construed as exempt supplies to calculate adjusted total turnover

Principle Commissioner, CGST & CX Vs. Joint Commissioner (Appeal) (Calcutta High Court)

From legislative scheme of the Cess Act it appears that the cess is an impost to counterbalance the loss of revenue of the States on account of subsumption of various taxes commencement of the GST regime. Hence, cess is a levy which partakes the character of all the levies, which now are subsumed in GST.

Cess is akin to the components of GST, which is a constitutionally approved amalgam of State ta

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