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Krishi Kalyan Cess

Latest Articles


Should Cess and Surcharge Be Permanent?

Custom Duty : Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties....

July 2, 2022 3498 Views 1 comment Print

Budget 2022: Cess and surcharge not allowable as deduction

Income Tax : Clarification regarding treatment of cess and surcharge Section 40 of the Act specifies the amounts which shall not be deducted in...

February 1, 2022 5535 Views 0 comment Print

Refund of unutilized credit of EC, SHEC & KKC after reversal of credit

Goods and Services Tax : As GST sought to consolidate multiple taxes into one it was very essential to have transitional provisions to ensure that the tran...

June 2, 2021 14940 Views 0 comment Print

Deduction of Health & Education Cess from Taxable Income

Income Tax : Interesting Income Tax Issues: Deduction of Health and Education Cess from Taxable Income : AY 2020-21 Background Sec. 40(a)(ii) ...

December 22, 2020 43518 Views 1 comment Print

Division Bench of Madras HC disallowed Cess transition into GST

Goods and Services Tax : Whether the Respondent is entitled to carry forward the accumulated unutilized amount of EC, SHEC and KKC to be utilized against t...

October 22, 2020 3336 Views 0 comment Print


Latest Judiciary


Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

Service Tax : CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of ...

November 2, 2023 720 Views 0 comment Print

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

Service Tax : CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and ...

June 30, 2022 4644 Views 0 comment Print

Section 140 – GST Refund – Relevant date for limitation

Service Tax : Explore the CESTAT Chandigarh ruling in Schlumberger Asia Services Ltd. vs. Commissioner of CE & ST on the timeliness of a refund ...

May 24, 2021 3693 Views 0 comment Print

Cess allowable in computation of Income from Business or Profession

Income Tax : Overseas Polymers Private Limited Vs ACIT (ITAT Mumbai) Legislature in Sec. 40(a)(ii) has though provided that ‘any rate or ...

December 26, 2020 1374 Views 0 comment Print

ITC of Education Cess, SHEC & KKC cannot be claimed against GST: HC

Goods and Services Tax : Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) Whether the As...

October 16, 2020 15762 Views 0 comment Print


Latest Notifications


Krishi Kalyan Cess on Services Provided on or before 31.05.2015

Service Tax : Central Government, hereby exempts taxable services with respect to which the invoice for the service has been issued on or befor...

June 23, 2016 6745 Views 0 comment Print

Krishi Kalyan Cess Payment Option under New Rule 7E

Service Tax : (7E) The person liable for paying the service tax under sub-rule (7), (7A), (7B) or (7C) of rule 6, shall have the option to pay s...

May 26, 2016 6928 Views 1 comment Print

Refund of Krishi Kalyan Cess on specified services used in SEZ

Service Tax : the SEZ Unit or the Developer shall be entitled to refund of- (i) the service tax paid on the specified services on which ab-ini...

May 26, 2016 4261 Views 0 comment Print

Rebate of Krishi Kalyan Cess on input services used in export service

Service Tax : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) by notificati...

May 26, 2016 5449 Views 0 comment Print

Krishi Kalyan Cess-Determination of taxable services value

Service Tax : Provided that Krishi Kalyan Cess shall be leviable only on that percentage of taxable value which is specified in column (3) for t...

May 26, 2016 5326 Views 0 comment Print


Latest Posts in Krishi Kalyan Cess

Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

November 2, 2023 720 Views 0 comment Print

CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too.

Should Cess and Surcharge Be Permanent?

July 2, 2022 3498 Views 1 comment Print

Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties.

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

June 30, 2022 4644 Views 0 comment Print

CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and KKC

Budget 2022: Cess and surcharge not allowable as deduction

February 1, 2022 5535 Views 0 comment Print

Clarification regarding treatment of cess and surcharge Section 40 of the Act specifies the amounts which shall not be deducted in computing the income chargeable under the head “Profits and gains of business or profession”. Sub-clause (ii) of clause (a) of section 40 of the Act provides that any sum paid on account of any […]

Refund of unutilized credit of EC, SHEC & KKC after reversal of credit

June 2, 2021 14940 Views 0 comment Print

As GST sought to consolidate multiple taxes into one it was very essential to have transitional provisions to ensure that the transition to the GST regime is very smooth and hassle free and no ITC (input tax credit)/benefits earned in the existing regime are lost. The transition provisions can be categorized under three heads:

Section 140 – GST Refund – Relevant date for limitation

May 24, 2021 3693 Views 0 comment Print

Explore the CESTAT Chandigarh ruling in Schlumberger Asia Services Ltd. vs. Commissioner of CE & ST on the timeliness of a refund claim post-GST regime changes. Insightful analysis for businesses navigating GST transitions.

Cess allowable in computation of Income from Business or Profession

December 26, 2020 1374 Views 0 comment Print

Overseas Polymers Private Limited Vs ACIT (ITAT Mumbai) Legislature in Sec. 40(a)(ii) has though provided that ‘any rate or tax levied’ on ‘profits and gains of business or profession’ shall not be deducted in computing the income chargeable under the head ‘profits and gains of business or profession’, but then there was no reference to […]

Deduction of Health & Education Cess from Taxable Income

December 22, 2020 43518 Views 1 comment Print

Interesting Income Tax Issues: Deduction of Health and Education Cess from Taxable Income : AY 2020-21 Background Sec. 40(a)(ii)  of the Income –tax Act provides that  ‘any sum paid on account of any rate or tax levied on the profits or gains of any business or profession or assessed at a proportion of, or otherwise […]

Division Bench of Madras HC disallowed Cess transition into GST

October 22, 2020 3336 Views 0 comment Print

Whether the Respondent is entitled to carry forward the accumulated unutilized amount of EC, SHEC and KKC to be utilized against the output GST tax liability?

ITC of Education Cess, SHEC & KKC cannot be claimed against GST: HC

October 16, 2020 15762 Views 0 comment Print

Assistant Commissioner of CGST and Central Excise Vs Sutherland Global Services Private Limited (Madras High Court) Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC), all jointly referred to as the “Cess” against the Output […]

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