Calculate Embedded Emissions for Unwrought Aluminium (HS7601)

Enter your input

Payable emissions (tCO₂e/t)

Total CBAM Cost (€)

Notes:
There may be a difference when calculating the price with respect to import volume, carbon price, and benchmark emissions, as the embedded formula may result in minor variations due to decimal rounding. Therefore, the actual value may vary.

CBAM is applicable to trade volumes starting from 50 metric tonnes. For trade volumes below 50 metric tonnes, CBAM does not apply.

Usage Procedure – How to use the CBAM Calculator Sheet

Enter or update values only in the INPUT
PARAMETERS section (Highlighted in blue) , including
the carbon price, benchmark emissions, CBAM
chargeable percentage (as per the phase-in year),
and imported quantity.

The system will automatically calculate the payable
emissions and the total CBAM cost (€) based on the
inputs provided.

Notes:
• Change any input value to automatically update CBAM cost.
• Formula used: Carbon price × payable emissions × quantity.
• Model aligned with CBAM supplier-side illustrative methodology.

10 SEPTEMBER 2025 AL CIRCLE

GST 2.0 simplifies IGST and Cess, keeps luxury goods under heavy tax

EDITED BY : ARANYA MONDAL 5MINS READ

India’s indirect tax system is on the verge of a major shift with the introduction of GST 2.0 from September 22, 2025. At the centre of this overhaul are two pillars—Integrated GST (IGST) and Cess—that decide how imported goods, inter-state supplies, and luxury products are taxed. IGST has long been used as a balancing tool to treat imports and domestic goods equally, while Cess worked as an extra duty on luxury and demerit products.

This is an image of GST 2.0 implication

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Under the upcoming system, these two will be folded into a more straightforward slab arrangement. The intent is to simplify compliance while keeping the overall tax pressure on premium products largely the same.

GST, which replaced a tangle of older indirect levies, comes in three parts. CGST goes to the Centre on sales within a state. SGST is the state’s share on those same local transactions. And IGST is collected by the Centre whenever a deal crosses state borders—or when goods are imported.