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R & D CESS, Other Topics

Issue Id: - 2375
Dated: 20-11-2010
By:- PRASHANT MAHESHWARI

R & D CESS


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Please advice whether R & D cess is presently appicable on import of technology or not. If yes, then please provide some relevant circulars.

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1 Dated: 22-11-2010
By:- Ramanujam Varadarajan
R&D Cess is applicable on import of technology @ 5% on payments made towards import of technology.  Refer R&D cess Act, 1986 (as amended in 1995) and R&D cess Rules, 1996 in the website.

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