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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 ..... ) 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 unit] 65[5A. 2401 Unmanufactured tobacco (without lime tube)- bearing a brand name, other than goods covered under S. No. 5 above 71%] 6. 2401 Unmanufactured tobacco (with lime tube) - bearing a brand name 66[with declared retail sale price] 37[0.36R per unit] 67[6A. 2401 Unmanufactured tobacco (with lime tube)- bearing a brand name, other than goods covered under S. No. 6 above 65%] 7. 2401 30 00 Tobacco refuse, bearing a brand name 68[with declared retail sale price] 38[0.32R per unit] 69[7A. 2401 30 00 Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above 61%] 8. 2402 10 10 Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cco not bearing a brand name 74[with declared retail sale price] 41[0.08R per unit] 75[21A. 2403 11 90 Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above 11%] 22. 2403 19 10 76[Smoking mixtures for pipes and cigarettes, with declared retail sale price] 42[0.69R per unit] 77[22A. 2403 19 10 Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above 290%] 23. 2403 19 90 Other smoking tobacco bearing a brand name 78[with declared retail sale price] 43[0.28R per unit] 79[23A. 2403 19 90 Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above 49%] 24. 2403 19 90 Other smoking tobacco not bearing a brand name 80[with declared retail sale price] 44[0.08R per unit] 81[24A. 2403 19 90 Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above 11% 24B. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name with declared retail sale price 0.36R per unit 24C. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name, other goods covered under S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 99 90 Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above 204%] 104[36B. 2403 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 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. ₹ 400 per tonne 40. 2702 Lignite, whether or no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IL (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), (b) and (c) above. 15% 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.] 16[48 8703 50, 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 NIL (b) Three wheeled vehicles NIL (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm NIL (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 15% 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.] 49. 8703 Hydrogen vehicles based on fuel cell tech and of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpretation of this notification. (3) For the purposes of this notification, the phrase "brand name" means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 61[(4) For the purposes of this notification, "R" appearing in column (4) means "retail sale price" as provided in the Schedule to the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017)] 107[(5) For the purposes of this notification, the words "declared retail sale price", with respect to the goods specified in column (3) of the Schedule above, shall mean the retail sale price of such goods which are required to be declared in compliance with the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force] 61[Illustration: Calculation of goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s read as, "8[36% + ₹ 4170 per thousand]" 15 Substituted vide not. 5/2017 dated 11-9-2017, before it was read as, 47. 8703 40, 8703 50, 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 b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc 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 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 manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "2403 99 90" 32. Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55. 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%" 56. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 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 NOTIFICATIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 26-07-2023 w.e.f. 27-07-2023 84. Substituted vide NOTIFICATION NO. 3/2023-Compensation Cess (Rate) dated 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 26-07-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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