|
S. No.
|
Description of supply
|
Tariff item, heading, sub-heading, Chapter, of goods or service, as the case may be
|
Rate for GST Compensation Cess
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
Pan Masala
|
2106 90 20
|
60%
|
|
Aerated waters, containing added sugar or other sweetening matter or flavoured
|
2202 10
|
|
|
2.
|
Aerated waters
|
2202 10 10
|
12%
|
|
3.
|
Lemonade
|
2202 10 20
|
12%
|
|
4.
|
Others
|
2202 10 90
|
12%
|
|
Tobacco and Tobacco Products
|
24
|
|
|
5.
|
Unmanufactured tobacco (without lime tube) – bearing a brand name
|
2401
|
71%
|
|
6.
|
Unmanufactured tobacco (with lime tube) – bearing a brand name
|
2401
|
65%
|
|
7.
|
Tobacco refuse, bearing a brand name
|
2401 30 00
|
61%
|
|
8.
|
Chewing tobacco (without lime tube)
|
2403 99 10
|
160%
|
|
9.
|
Chewing tobacco (with lime tube)
|
2403 99 10
|
142%
|
|
10.
|
Filter khaini
|
2403 99 10
|
160%
|
|
11.
|
Jarda scented tobacco
|
2403 99 30
|
160%
|
|
12.
|
Pan masala containing tobacco ‘Gutkha’
|
2403 99 90
|
204%
|
|
Cigarettes
|
|
|
|
13.
|
Non- filter
|
|
|
|
14.
|
Not exceeding 65 mm
|
2402 20 10
|
5% + ₹ 1591 per thousand
|
|
15.
|
Exceeding 65 mm but not 70 mm
|
2402 20 20
|
5% + ₹ 2876 per thousand
|
|
16.
|
Filter
|
|
|
|
17.
|
Not exceeding 65 mm
|
2402 20 30
|
5% + ₹ 1591 per thousand
|
|
18.
|
Exceeding 65 mm but not 70 mm
|
2402 20 40
|
5% + ₹ 2126 per thousand
|
|
19.
|
Exceeding 70 mm but not 75 mm
|
2402 20 50
|
5% + ₹ 2876 per thousand
|
|
20.
|
Others
|
2402 20 90
|
5% + ₹ 4170 per thousand
|
|
Other tobacco products
|
|
|
|
21.
|
Cigar and cheroots
|
2402 10 10
|
21% or ₹ 4170 per thousand, whichever is higher
|
|
22.
|
Cigarillos
|
2402 10 20
|
21% or ₹ 4170 per thousand, whichever is higher
|
|
23.
|
Cigarettes of tobacco substitutes
|
2402 90 10
|
Rs.4006 per thousand
|
|
24.
|
Cigarillos of tobacco substitutes
|
2402 90 20
|
12.5% or ₹ 4,006 per thousand whichever is higher
|
|
25.
|
Other
|
2402 90 90
|
12.5% or ₹ 4,006 per thousand whichever is higher
|
|
26.
|
'Hookah' or 'gudaku' tobacco tobacco bearing a brand name
|
2403 11 00
|
72%
|
|
27.
|
Tobacco used for smoking 'hookah'or 'chilam' commonly known as 'hookah' tobacco or 'gudaku'
|
2403 11 00
|
17%
|
|
28.
|
Other smoking tobacco not bearing a brand name.
|
2403 11 90
|
11%
|
|
29.
|
Smoking mixtures for pipes and cigarettes
|
2403 19 10
|
290%
|
|
30.
|
Other smoking tobacco bearing a brand name
|
2403 19 90
|
49%
|
|
31.
|
Other smoking tobacco not bearing a brand name
|
2403 19 90
|
57%
|
|
32.
|
“Homogenised” or “reconstituted” tobacco, bearing a brand name
|
2403 91 00
|
72%
|
|
33.
|
Preparations containing chewing tobacco
|
2403 99 20
|
72%
|
|
34.
|
Snuff
|
2403 99 40
|
72%
|
|
35.
|
Preparations containing snuff
|
2403 99 50
|
72%
|
|
36.
|
Tobacco extracts and essence bearing a brand name
|
2403 99 60
|
72%
|
|
37.
|
Tobacco extracts and essence not bearing a brand name
|
2403 99 60
|
65%
|
|
38.
|
Cut tobacco
|
2403 99 70
|
20%
|
|
39.
|
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
|
2403 99 90
|
96%
|
|
40.
|
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
|
2403 99 90
|
89%
|
|
Others
|
|
|
|
41.
|
Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
|
2701
|
Rs.400 per tonne
|
|
42.
|
Lignite, whether or not agglomerated, excluding jet
|
2702
|
Rs.400 per tonne
|
|
43.
|
Peat (including peat litter), whether or not agglomerated
|
2703
|
Rs.400 per tonne
|
|
Motor Vehicles
|
|
|
|
44.
|
Motor vehicles (10<persons <13)
|
8702
|
15%
|
|
45.
|
Small Cars (length < 4 m ; Petrol<1200 cc )
|
8703
|
1%
|
|
46.
|
Small Cars (length < 4 m ; Diesel < 1500 cc)
|
8703
|
3%
|
|
47.
|
Mid Segment Cars (engine < 1500 cc)
|
8703
|
15%
|
|
48.
|
Large Cars (engine > 1500 cc)
|
8703
|
15%
|
|
49.
|
Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm)
|
8703
|
15%
|
|
50.
|
Mid Segment Hybrid Cars (engine < 1500 cc)
|
8703
|
15%
|
|
51.
|
Hybrid motor vehicles > 1500 cc
|
8703
|
15%
|
|
52.
|
Hydrogen vehicles based on fuel cell tech > 4m
|
8703
|
15%
|
|
53.
|
Motorcycles (engine > 350 cc)
|
8711
|
3%
|
|
54.
|
Aircrafts for personal use.
|
8802
|
3%
|
|
55.
|
Yacht and other vessels for pleasure or sports
|
8903
|
3%
|
