Accounting Codes for Infrastructure Cess notified by CBEC

No. Coord/13-6/H/A/c/Vol.VIII/ 333
0/o Pr. Chief Controller of Accounts
Central Board of Excise & Customs

Dated 28-03-2016

Office Memorandum

Subject:- Opening of New Minor Head “5o6-Infrastructure Cess” below Sub­Major 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 28/03/2016  :

(i) New Minor Head “5o6-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 0/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
Tel. No. 011-23702480 (O)
email ID

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