GST's new absurdity for import of goods

IGST and compensation cess will be added to the value for charging EC and SHEC

The website of the Central Board of Excise and Customs (CBEC) claims the goods and services tax (GST) will replace all surcharges and cesses, so far as these relate to supply of goods and services. However, the legal provisions show the education cess (EC) and secondary and higher education cess (SHEC) will continue to be imposed on the import of goods.  

The EC was introduced in 2004. That year’s Finance Act (FA) imposed a two per cent EC on excisable goods, imported goods and taxable services. Similarly, the Finance Act of 2007 (FA-07) imposed a one per cent SHEC