@Jammu Sl(8) of that invoice refers to GST compensation cess. This will be used to compensate states till july 2022. As per GST Act and decisions of GST council, depending on engine capacity of automobiles , the compensation cess is charged on the taxable value of product(car). ie cess is not charged on GST amount but on pre tax value of the car.
Where as in case of education or health cess which is charged as part of income tax, cess is calculated as a percentage of income tax not on your whole income. That means first income tax is calculated , then x% of of that is computed as cess.
