GST's new absurdity for import of goods

The website of the Central Board of Excise and Customs (CBEC) claims the goods and services tax (GST) will replace all surcharges and cesses, so far as these relate to supply of goods and services. However, the legal provisions show the education cess (EC) and secondary and higher education cess (SHEC) will continue to be imposed on the import of goods.   The EC was introduced in 2004. That y…