Gujarat HC issues notices to Centre, GST Council over surcharge imposition

The cess and the surcharge are imposed at the time of imports, where duties are paid through the Merchandise Exports from India Scheme (MEIS) scrips.

The Gujarat High Court has issued notices to the Union government, the GST Council, and the Customs authorities over imposition of surcharge and cess on duties paid through scrip-based incentives by exporters. 

Earlier, exporters had moved the HC, challenging the constitutional validity of imposition of the education cess and the social welfare surcharge. 

However, the government not only wanted exporters to pay cess and surcharge, but also later issued another circular that said these had to be paid in cash and not through adjustments in scrips.  Exporters went to the court against the new circular, and sought to club this issue with