A notification from the Addl Chief Secretary & Finance Commissioner Sentiyanger Imchen notified that a COVID-19 Cess of Rs 5 per litre will be levied on diesel while Rs 6 per litre will be levied on Petrol and other motor spirit. (Morung File Photo)
Kohima, April 28 (MExN): The Nagaland Government today notified that the COVID-19 Cess shall be levied on Diesel, Petrol and other motor spirit, in addition to existing rate of tax and cess.
A notification from the Addl Chief Secretary & Finance Commissioner Sentiyanger Imchen notified that a COVID-19 Cess of Rs 5 per litre will be levied on diesel while Rs 6 per litre will be levied on Petrol and other motor spirit.
The notification which has been issued in exercise of subsection 3 of section 3A of the Nagaland (sales of Petroleum and Petroleum Products including Motor Spirit and Lubricants) Taxation Act, 1967 (as amended), will come into force with effect from April 28 midnight, it said.
Cess is a form of tax charged/levied over and above the base tax liability, and usually imposed additionally when the state or the central government looks to raise funds for specific purposes.
