GST Cess rate for goods
Monday, May 22, 2017     Category : GST rates

 

Cess leviable for goods under GST in India

 

 

 

The following extract explains  the details of rate of cess payable under GST in India.

 

 

 

GST Compensation Cess Rates for different supplies

 

[As per discussions in the GST Council Meeting held on 18th May, 2017]

 

 

The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the rates of GST Compensation Cess to be levied on certain goods. The information is being 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.

Description of supply

Tariff

item,

Rate for GST

No.

 

heading,

sub-

Compensation

 

 

heading,   Chapter,

Cess

 

 

of goods or

service,

 

 

 

as the case may be

 

 

 

 

 

 

(1)

(2)

(3)

 

(4)

 

 

 

 

1.

Pan Masala

2106 90 20

60%

 

 

 

 

Aerated waters, containing added sugar or other

2202 10

 

sweetening matter or flavoured

 

 

 

 

 

 

 

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) –

2401

 

71%

 

bearing a brand name

 

 

 

 

 

 

 

 

6.

Unmanufactured  tobacco  (with  lime  tube)  –

2401

 

65%

 

bearing a brand name

 

 

 

 

 

 

 

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% + Rs.1591 per

 

 

 

thousand

 

 

 

 

 

 

 

 

15.

Exceeding 65 mm but not 70 mm

2402 20 20

5% + Rs.2876 per

 

 

 

thousand

 

 

 

 

 

 

 

 

 

16.

Filter

 

 

 

 

 

 

 

17.

Not exceeding 65 mm

2402 20 30

5% + Rs.1591 per

 

 

 

thousand

 

 

 

 

 

 

 

 

18.

Exceeding 65 mm but not 70 mm

2402 20 40

5% + Rs.2126 per

 

 

 

thousand

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

         

 

 

 

 

 

19.

Exceeding 70 mm but not 75 mm

 

2402 20 50

5% + Rs.2876 per

 

 

 

 

thousand

 

 

 

 

 

 

 

 

 

 

20.

Others

 

2402 20 90

5% + Rs.4170 per

 

 

 

 

thousand

 

 

 

 

 

 

 

 

 

 

 

Other tobacco products

 

 

 

 

 

 

 

 

 

21.

Cigar and cheroots

 

2402 10 10

21% or Rs. 4170

 

 

 

 

 

per thousand,

 

 

 

 

 

whichever is higher

 

 

 

 

 

22.

Cigarillos

 

2402 10 20

21% or Rs. 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 Rs. 4,006

 

 

 

 

 

per thousand

 

 

 

 

 

whichever is higher

 

 

 

 

 

25.

Other

 

2402 90 90

12.5% or Rs. 4,006

 

 

 

 

 

per thousand

 

 

 

 

 

whichever is higher

 

 

 

 

26.

'Hookah'  or 'gudaku' tobacco tobacco bearing a

2403 11 00

72%

 

brand name

 

 

 

 

 

 

 

 

 

27.

Tobacco used for smoking 'hookah'or

'chilam'

2403 11 00

17%

 

commonly known as 'hookah' tobacco or 'gudaku'

 

 

 

 

 

 

 

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,

2403 91 00

72%

 

bearing a brand name

 

 

 

 

 

 

 

 

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

2403 99 60

72%

 

name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

       

 

 

 

 

 

37.

Tobacco extracts and essence not bearing a brand

2403 99

60

65%

 

name

 

 

 

 

 

 

 

 

38.

Cut tobacco

2403 99

70

20%

 

 

 

 

 

39.

All  goods,  other  than  pan  masala  containing

2403 99

90

96%

 

tobacco 'gutkha', bearing a brand name

 

 

 

 

 

 

 

 

40.

All  goods,  other  than  pan  masala  containing

2403 99

90

89%

 

tobacco 'gutkha', not bearing a brand name

 

 

 

 

 

 

 

 

Others

 

 

 

 

 

 

 

 

41.

Coal; briquettes, ovoids and similar solid fuels

2701

 

Rs.400 per tonne

 

manufactured from coal.

 

 

 

 

 

 

 

 

42.

Lignite, whether or not agglomerated, excluding

2702

 

Rs.400 per tonne

 

jet

 

 

 

 

 

 

 

 

43.

Peat  (including  peat  litter),  whether  or  not

2703

 

Rs.400 per tonne

 

agglomerated

 

 

 

 

 

 

 

 



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 >

8703

 

15%

 

1500 cc; ground clearance > 170 mm)

 

 

 

 

 

 

 

 

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%

 

 

 

 

 

 

 

GST rate payable for goods or service, click here

Click here to know GST exemption list of goods and service

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