TMI BlogRates of GST on compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified - notification No. 1/2017 amended - Decisions of 50th GST Council implemented.X X X X Extracts X X X X X X X X Extracts X X X X ..... ale price shall be substituted; (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 1A. 2106 90 20 Pan Masala, other than goods covered under S. No. 1 above 60% ; (iii) against S. No. 5, for the entry in column (3), after the words brand name , the words with declared retail sale price shall be inserted; (iv) after S. No. 5 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 5A. 2401 Unmanufactured tobacco (without lime tube) bearing a brand name, other than goods covered under S. No. 5 above 71% ; (v) against S. No. 6, for the entry in column (3), after the words brand name , the words with declared retail sale price shall be inserted; (vi) after S. No. 6 and the entries relating thereto, the following S. No. and entries shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) 21A. 2403 11 90 Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above 11% ; (xv) against S. No. 22, for the entry in column (3), the entry Smoking mixtures for pipes and cigarettes, with declared retail sale price shall be substituted; (xvi) after S. No. 22 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 22A. 2403 19 10 Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above 290% ; (xvii) against S. No. 23, for the entry in column (3), after the words brand name , the words with declared retail sale price shall be inserted; (xviii) after S. No. 23 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 23A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 28A. 2403 99 10 Filter khaini, other than goods covered under S. No. 28 above 160% ; (xxvii) against S. No. 29, for the entry in column (3), the entry Preparations containing chewing tobacco, with declared retail sale price shall be substituted; (xxviii) after S. No. 29 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 29A. 2403 99 20 Preparations containing chewing tobacco, other than goods covered under S. No. 29 above 72% ; (xxix) against S. No. 30, for the entry in column (3), the entry Jarda scented tobacco, with declared retail sale price shall be substituted; (xxx) after S. No. 30 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35, for the entry in column (3), the entry Cut tobacco, with declared retail sale price shall be substituted; (xl) after S. No. 35 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) 35A. 2403 99 70 Cut tobacco, other than goods covered under S. No. 35 above 20% ; (xli) against S. No. 36, for the entry in column (3), the entry Pan masala containing tobacco 'Gutkha', with declared retail sale price shall be substituted; (xlii) for S. No. 36A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - (1) (2) (3) (4) 36A. 2403 99 90 Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above 204% ; (xliii) for S. No. 36B and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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