A: PrefaceThere has been a significant decline in net GST including Cess rate vide 56th GST Council Meeting. In other words, some portion of Cess collection have been subsumed in GST by enhancing GST Rate. It is noteworthy that the prices of the Motor Vehicles shall be reduced considering the new GST rate as the new GST rate is lower than old GST plus Cess Rate. Can the cess lying in electronic ledger be carried forwardYes, the cess lying in electronic ledger can be carried forward but it cannot be set off as there is no output liability for Cess. 1/2017 has been amended by Notification 2/2025 In other words, there are rooms for re-introducing Cess rate on few of the Nil Rated (As per Cess) Goods.