What state cess is added to the GST on fuel sold in Amritsar?
SH Asked by Shobha Kapoor from India
Quick Answer
Fuel is outside GST, and your state levies VAT plus a cess under the Punjab Rent Control Act 1995 on petrol and diesel sold in Amritsar.
Detailed Legal Analysis
Fuel is outside GST, and your state levies VAT plus a cess under the Punjab Rent Control Act 1995 on petrol and diesel sold in Amritsar. The Punjab and Haryana High Court has held that the cess must be credited to a specific fund for a public purpose.
The state publishes the cess rate periodically. Dealers must show the breakup on the pump display.
The cess finances road or infrastructure projects. A dispute is taken to the state sales tax appellate tribunal.
Legal Provisions Referenced
Verify the current statutory text at India Code (the official repository of Indian legislation) or the Legislative Department. This answer is general legal information, not advice on your specific matter.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.