TMI BlogRates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... Description of Goods Rate of goods and services tax compensation cess (1) (2) (3) (4) 1. 2106 90 20 62 [ Pan Masala with declared retail sale price ] 35 [ 0.32R per unit ] 63 [ 1A. 2106 90 20 Pan Masala, other than goods covered under S. No. 1 above 60% ] 2. 2202 10 10 Aerated waters 12% 3. 2202 10 20 Lemonade 12% 4. 2202 10 90 Others 12% 24 [4A. 22029990 Caffeinated Beverages 12%] 29 [ 4B. 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. 12% ] 5. 2401 Unmanufactured tobacco (without lime tube) bearing a brand name 64 [ with declared retail sale price ] 36 [ 0.36R per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ength of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 13 [ 5% + ₹ 3668 per thousand ] 15. 2402 20 90 Other cigarettes containing tobacco 14 [ 36% + ₹ 4170 per thousand ] 16. 2402 90 10 Cigarettes of tobacco substitutes ₹ 4006 per thousand 17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or ₹ 4,006 per thousand whichever is higher 18. 2402 90 90 Other 12.5% or ₹ 4,006 per thousand whichever is higher 19. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name 70 [ with declared retail sale price ] 39 [ 0.36R per unit ] 71 [ 19A. 2403 11 10 'Hookah' or 'gudaku' tobacco, bearing a brand name, other than goods covered under S. No. 19 above 72% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring a brand name 72% 26. 2403 99 10 82 [ Chewing tobacco (without lime tube), with declared retail sale price ] 47 [ 0.56R per unit ] 83 [ 26A. 2403 99 10 Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above 160% ] 27. 2403 99 10 84 [ Chewing tobacco (with lime tube), with declared retail sale price ] 48 [ 0.56R per unit ] 85 [ 27A. 2403 99 10 Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above 142% ] 28. 2403 99 10 86 [ Filter khaini, with declared retail sale price ] 49 [ 0.56R per unit ] 87 [ 28A. 2403 99 10 Filter khaini, other than goods covered under S. No. 28 above 160% ] 29. 2403 99 20 88 [ Preparations containing chewing tobacco, with declared retail sale price ] 50 [ 0.36R per unit ] 89 [ 29A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price 0.43R per unit ] 105 [ 36C. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above 96% 36D. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price 0.43R per unit 36E. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above 89% ] 37. 59 [ 2404 11 00, 2404 19 00 ] All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 96% 38. 60 [ 2404 11 00, 2404 19 00 ] All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 89% 39. 2701 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding 1200 cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department] NIL 15 [47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL (b) Three wheeled vehicles NIL (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm NIL (d) Motor vehicles other than those mentioned at (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 3% 17 [52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17%] 18 [52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B 20%] 19 [52B 8703 106 [ Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above. Explanation : For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition. ] 22%] 53. 8711 Motorcycles of engine capacity exceeding 350 cc. 3% 54. 33 [ 8802 or 8806 ] Other aircraft (for examp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ****************** Notes: 1. Corrected vide Corrigendum notification dated 30-6-2017 , before it was read as, 8702 10 2. Corrected vide Corrigendum notification dated 30-6-2017 , before it was read as, ten or more 3. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 1591 per thousand 4. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 2876 per thousand 5. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 1591per thousand 6. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 2126 per thousand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 Substituted vide not. 5/2017 dated 11-9-2017 , before it was read as, 48. 8703 60, 8703 70 Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. NIL 17 Substituted vide not. 5/2017 dated 11-9-2017 , before it was read as, 52. 8703 All goods other than those mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 w.e.f. 01-01-2022 before it was read as 2403 99 90 33. Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as 8802 34. Substituted vide NOTIFICATION NO. 1/ 2023-Compensation Cess (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as, Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person. 35. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 60% 36. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 71% 37. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 65% 38. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 61% 39. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.04.2023 before it was read as, 20% 57. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 204% 58. Inserted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 59. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 31 [ 2403 99 90 or 2404 11 00 or 2404 19 00 ] 60. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 before it was read as, 32 [ 2403 99 90 or 2404 11 00 or 2404 19 00 ] 61. Inserted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023 , w.e.f. 01.04.2023 62. Substituted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, Pan-masala 63. Inserted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 64. Inserted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 65. Inserted vide NOTIFICATION NO. 3/2023-Compensat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26-07-2023 w.e.f. 27-07-2023 before it was read as, Chewing tobacco (with lime tube) 85. Inserted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 86. Substituted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, Filter khaini 87. Inserted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 88. Substituted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, Preparations containing chewing tobacco 89. Inserted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 90. Substituted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, Jarda scented tobacco 91. Inserted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 92. Substituted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, Snuff 93. Inserted vide NOTIFICATION NO. 3/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
