Solution : https://service.sap.com/sap/support/notes/1033668 (SAP Service marketplace login required)
Key words : 
higher education cess', higher education cess, prerequisites legal change, correction instruction p6dk101869, correction instruction p6dk101994, apply code correction, code correction, solution apply, j1iv processes, include levy
Related Notes : 
       
| 1477148 | Duplicate line item for PLABED duty-EHP 603 & above releases | 
| 1069099 | Incorrect calculation of secondary education cess in J1IS. | 
| 1038032 | Budget 2007-08 - correction to note 1033668 (J1IS) | 
| 1032265 | Budget 2007-Legal implications |