9911796707
TMI BlogGST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017]X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] X X X X Extracts X X X X X X X X Extracts X X X X ..... ing uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Cig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 ₹ 4,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 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 cigarette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 403 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 X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
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% X X X X Extracts X X X X X X X X Extracts X X X X
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