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FAQ-1 ( Excise for Manufacturers):

What is Other Cess? How do you calculate Other Cess?

Query

What is Other Cess?  What are the items on which Other Cess is applicable?  How do you calculate Other Cess? How do you configure Other Cess while creating   ledger and item master?  How to record transactions with Other Cess items?

Solution

Other Cess is a charge levied and collected for a specific purpose. For example Cess on Beedi is collected for the welfare of the Beedi Workers.  Such Cess are levied by the concerned Act, not by the Ministry of Finance. (Ministry of Finance collects the Cess amount as Duty and distributes it to the respective departments)

What are the items covered? And what is the percentage of the Cess?

The following are the industries whose items are covered for Other Cess with departments specified cess percentage for each industry. These are covered under Annexure IV and IV A of Central Excise Tariff.    

·         Automobile – 1/8% of Ad Valorem

·         Beedi    - Rs.2 per 1000 beedis

·         Jute  

·         Sugar –Rs.24 per quintal.

·         Tea  

·         Tobacco – 1 paisa per Kg

·         Coffee

·         Paper and Paper board – 1/8 % ad valorem

·         Rubber -Rs.1.50 per Kg

·         Mines (Iron Ore mine, Manganese ore mines etc) – Re.1 per metric tonn

·         Limestone and dolomite – Re.1 per metric tonn

·         Mica

·         Coking and non-coking coal -Rs.10 per metric tonn

·         Textile

·         Clean energy Cess – Rs.50 per metric tonn

How to Calculate Other Cess?

Other Cess is in addition to Excise Duty and hence Cess is payable on Value as per sSection 4 of Central Excise Act.

Note:  How  Education and Secondary Education Cess is calculated

Since Education cess is levied by Ministry of Finance and Other Cesses are levied by different Acts (Sugar Development Fund Act, 1982, The Coir Industries Act, 1953, etc.)  for calculating Education Cess, Other Cess is not considered. In other words, Education Cess at 2% is calculated on Basic Excise Duty only. (as per Circular No.978/2/2014-CX)

To create Jute Cess @.125% ledger,

·         Go to Gateway of Tally > Accounts Info. > Ledger > Create

·         Enter Jute Cess @ .125% in Name ( Specify the name as per the industry)

·         Select Duties & Taxes in Under

·         Select Excise in Type of Duty/Tax

·         Select Other Cess in Duty Head

·         Enter 0.125% in Percentage of Calculation (eg ) (Specify the value according to the industry)

·         Select On Assessable Value in Method of Calculation

Tally.Erp 9 : Excise for Manufacturers

[7-1]

      Accept the screen

To pass a transaction using Cess .125% ledger,

Go to Gateway of Tally > Accounting Vouchers > F8: Sales > Select Excise Sales Dealer in List of Types in Voucher Type screen

·         Select the required Excise Unit and Excise Book Name will be selected by default

·         Enter the required Party’s A/c Name     

·         Select the required Items (where Cess .125% is applicable) under Name of Item, enter the required Quantity and Rate

In the Item Allocations for: screen,

o   Select the Godown, accept the default QuantityRate and Amount

 

Tally.Erp 9 : Excise for Manufacturers

 [7-2]

 o   Accept the screen

·         Select the required Excise Duty ledger and the Amount will be calculated and will be shown automatically

·         Select the Cess .125% ledger and the Amount will get pre-filled automatically

·         Select the rest of the ledgers (Edu Cess, Sec Edu Cess and VAT) as shown below:

Tally.Erp 9 : Excise for Manufacturers

 [7-3]

 ·         Accept the screen

Note: Other Cess @0.125% is calculated on Rs.19600/- and Education Cess is calculated on Rs.1960+24.50.

 
 
 
 
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