Cess:
The Supreme Court observed in para 40 of the judgement that the expression “cess” means a tax levied for some special purpose, which may be levied as an increment to an existing tax. The cess was with respect to goods and services tax. It was concluded in para 56 that power to levy goods and services tax included power to levy cess on goods and services tax
Source: Supreme court in Mohit minerals
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