GIDC

Gas Infrastructure Development Cess (GIDC) is an act for levy of cess to meet the gas demand – supply gas and generate funds for a number of gas import projects and other outstanding amount payable and sums due to the government and for matters ancillary thereto.

provided that the said cess shall not be collected from the industrial sector excluding fertilizer fuel stock, the second schedule to both the gas infrastructure development cess Act 2011, and the ordinance 2014, if it has been not collected by it.

it is also mention in the Act that the cess shall be levied and charged by the federal government by the federal government by the gas consumers, other then the domestic gas consumers or the company as the rates provided in the second schedule.

 

Presidential Reference, Farooq Naik, Supreme Court

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