Trade Notice 1/2005-CE 

 

 

Sub.:-Accounting of collection of "Education Cess" - reg.

 

            Trade is hereby informed that Controller General of Accounts has approved operation of new Minor Head "504-Education Cess" under the Major Head 0037-Customs, 0038-Union Excise Duties/03 Non-shareable Duties and 0044-Service Tax, provisionally.  Numeric Codes, Serial Codes and SCCD Codes are given below:

 

S.No.

Numeric Code

 

Sl.Code

SCCD Code

1.

0037

003700504

Customs

Education Cess

00370066

110

2.

0038

003803

003803504

Union Excise Duty

Non Shareable Duties

Education Cess

00380111

116

3.

0044

004400504

Service Tax

Education Cess

00440297

112

 

It should be ensured by the assessees that proper eight digit serial code for the new Heads of Accounts as given above are mentioned in TR-6 challans for payment of Education Cess.

 

 All  trade associations are requested to give wide publicity to the contents of this Trade Notice amongst their members / constituents.

 

             

 

 

 (RAJENDRA PRAKASH)

                                                                                                    COMMISSIONER

Authority:  O.M.No.Coord/13-6/98-99/Vol.IV/295 dated 06/12/04 Of the PCCA, CBEC.