CBEC: Accounting Code for Infrastructure Cess

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    Commerce Duniya

    No. Coord/13-6/H/A/c/VoI.VIII/333

    0/0 Pr. Chief Controller of Accounts

    Central Board of Excise & Customs

    A.G.C.R. Building, 1st Floor,

    I.P. Estate, New Delhi.     

    Dated:28 -03-2016

    Office Memorandum

    Subject:- Opening of New Minor Head “506-Infrastructure Cess” below Sub-Major Head “03-Non-Sharable Duties” under Major Head “0038-Union Excise Duties”.

    The undersigned has been directed to inform that the following corrections/Changes have been made in Major Head “0038-Union Excise Duties” under ‘Sub-Major Head: 03-Non Shareable’ by office of the Controller General of Accounts vide Correction Slip 796 Dated 28/01/2016:

    (i) New Minor Head “506-Infrastructure Cess” has been inserted.

    (ii) New Sub-heads “Cess Collection”, “Other Receipts”, Deduct Refunds”, “Penalties” have been inserted under above Minor Head.

    Accordingly, the following Accounting Codes have been allotted by the O/o The Controller General of Accounts:

    S. No. Minor Head Sub-Head description Head of Accounts Major Head Serial Code SCCD Code
    1 2 3 4 5 6
    1 0038-03-506
    Infrastructure Cess
    01-Cess Collection 0038.03.506.01 00380387 119
    2 02-Other Receipts 0038.03.506.02 00380388 110
    3 03-Deduct Refunds 0038.03.506.03 00380389 111
    4 04-Penalties 0038.03.506.04 00380390 111

    Eight digit reduced accounting codes (Major Head Serial Codes) as mentioned under Column No. 5 may please be intimated to all the Commissionerates (Customs, Central Excise & Service Tax) with the advice to issue a Trade Notice for information of the assessees.

    (Alok Kumar Verma)

    Controller of Accounts

    Tele. No.011- 23702480(0)

    e-mail ID- [email protected]


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