Rate of goods and services tax compensation cess under GST

Posted on 19 April 2023 Category : GST rate

The details about rate of goods and services tax compensation cess under GST is explained below under Notification No.1/2017-Compensation Cess (Rate).

The extract Notification No.1/2017-Compensation Cess (Rate) is furnished below:

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.1/2017-Compensation Cess (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column (4) of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description of which is specified in the corresponding entry in column (3) and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.

Schedule

S.	Chapter /	Description of Goods	Rate of goods
No.	Heading /		and services tax
	Sub-heading		compensation
	/ Tariff item		cess
(1)	(2)	(3)	(4)
1.	2106 90 20	Pan-masala	60%
2.	2202 10 10	Aerated waters	12%
3.	2202 10 20	Lemonade	12%
4.	2202 10 90	Others	12%
5.	2401	Unmanufactured tobacco (without lime tube) –	71%
		bearing a brand name
6.	2401	Unmanufactured tobacco (with lime tube) – bearing a	65%
		brand name
7.	2401 30 00	Tobacco refuse, bearing a brand name	61%
8.	2402 10 10	Cigar and cheroots	21% or Rs. 4170
			per thousand,
			whichever is
			higher
9.	2402 10 20	Cigarillos	21% or Rs. 4170
			per thousand,
			whichever is
			higher
10.	2402 20 10	Cigarettes containing tobacco other than filter	5% + Rs.1591
		cigarettes, of length not exceeding 65 millimetres	per thousand
11.	2402 20 20	Cigarettes containing tobacco other than filter	5% + Rs.2876
		cigarettes, of length exceeding 65 millimetres but not	per thousand
		exceeding 75 millimetres
12.	2402 20 30	Filter cigarettes of length (including the length of the	5% + Rs.1591
		1

S.	Chapter /	Description of Goods	Rate of goods
No.	Heading /		and services tax
	Sub-heading		compensation
	/ Tariff item		cess
(1)	(2)	(3)	(4)
		filter, the length of filter being 11 millimetres or its	per thousand
		actual length, whichever is more) not exceeding 65
		millimetres
13.	2402 20 40	Filter cigarettes of length (including the length of the	5% + Rs.2126
		filter, the length of filter being 11 millimetres or its	per thousand
		actual length, whichever is more) exceeding 65
		millimetres but not exceeding 70 millimetres
14.	2402 20 50	Filter cigarettes of length (including the length of the	5% + Rs.2876
		filter, the length of filter being 11 millimetres or its	per thousand
		actual length, whichever is more) exceeding 70
		millimetres but not exceeding 75 millimetres
15.	2402 20 90	Other cigarettes containing tobacco	5% + Rs.4170
			per thousand
16.	2402 90 10	Cigarettes of tobacco substitutes	Rs.4006 per
			thousand
17.	2402 90 20	Cigarillos of tobacco substitutes	12.5% or Rs.
			4,006 per
			thousand
			whichever is
			higher
18.	2402 90 90	Other	12.5% or Rs.
			4,006 per
			thousand
			whichever is
			higher
19.	2403 11 10	'Hookah' or 'gudaku' tobacco bearing a brand name	72%
20.	2403 11 10	Tobacco used for smoking 'hookah' or 'chilam'	17%
		commonly known as 'hookah' tobacco or 'gudaku'
		not bearing a brand name
21.	2403 11 90	Other water pipe smoking tobacco not bearing a	11%
		brand name.
22.	2403 19 10	Smoking mixtures for pipes and cigarettes	290%
23.	2403 19 90	Other smoking tobacco bearing a brand name	49%
24.	2403 19 90	Other smoking tobacco not bearing a brand name	11%
25.	2403 91 00	“Homogenised” or “reconstituted” tobacco, bearing a	72%
		brand name
26.	2403 99 10	Chewing tobacco (without lime tube)	160%
27.	2403 99 10	Chewing tobacco (with lime tube)	142%
28.	2403 99 10	Filter khaini	160%
29.	2403 99 20	Preparations containing chewing tobacco	72%
30.	2403 99 30	Jarda scented tobacco	160%
31.	2403 99 40	Snuff	72%
32.	2403 99 50	Preparations containing snuff	72%
33.	2403 99 60	Tobacco extracts and essence bearing a brand name	72%
		2

S.	Chapter /		Description of Goods	Rate of goods
No.	Heading /			and services tax
	Sub-heading			compensation
	/ Tariff item			cess
(1)	(2)		(3)	(4)
34.	2403 99 60	Tobacco extracts and essence not bearing a brand		65%
		name
35.	2403 99 70	Cut tobacco		20%
36.	2403 99 90	Pan masala containing tobacco ‘Gutkha’		204%
37.	2403 99 90	All goods, other than pan masala containing tobacco		96%
		'gutkha', bearing a brand name
38.	2403 99 90	All goods, other than pan masala containing tobacco		89%
		'gutkha', not bearing a brand name
39.	2701	Coal; briquettes, ovoids and similar solid fuels		Rs.400 per tonne
		manufactured from coal.
40.	2702	Lignite, whether or not agglomerated, excluding jet		Rs.400 per tonne
41.	2703	Peat (including peat litter), whether or not		Rs.400 per tonne
		agglomerated
42.	8702 10	Motor vehicles for the transport of ten or more		15%
		persons, including the driver
43.	8703	Motor vehicles cleared as ambulances duly fitted		NIL
		with all the fitments, furniture and accessories
		necessary for an ambulance from the factory
		manufacturing such motor vehicles
44.	8703 10 10,	Electrically operated vehicles, including three		NIL
	8703 80	wheeled electric motor vehicles.
45.	8703	Three wheeled vehicles		NIL
46.	8703	Cars for physically handicapped persons, subject to		NIL
		the following conditions:
		a) 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 are
			capable of being used by the physically
			handicapped persons; and
		b) the buyer of the car gives an affidavit that he shall
			not dispose of the car for a period of five years
			after its purchase.
47.	8703 40,	Following Vehicles, with both spark-ignition internal		NIL
	8703 50,	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
			3

S.	Chapter /		Description of Goods				Rate of goods
No.	Heading /						and services tax
	Sub-heading						compensation
	/ Tariff item						cess
(1)	(2)			(3)			(4)
		as per the Motor Vehicles Act, 1988 (59 of 1988) and
		the rules made there under.
48.	8703 60,	Following Vehicles, with both compression -ignition					NIL
	8703 70	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.
49.	8703	Hydrogen vehicles based on fuel cell tech and of					NIL
		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.
50.	8703 21 or	Petrol, Liquefied petroleum gases (LPG) or					1%
	8703 22	compressed natural gas (CNG) driven 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.
51.	8703 31	Diesel driven		motor vehicles	of engine	capacity	3%
		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.
52.	8703	All goods other than those mentioned at S. Nos. 43 to					15%
		51 above
53.	8711	Motorcycles of engine capacity exceeding 350 cc.					3%
54.	8802	Other aircraft (for example, helicopters, aeroplanes),					3%
		for personal use.
55.	8903	Yacht and other vessels for pleasure or sports					3%
56.	Any chapter	All goods other than those mentioned at S. Nos. 1 to					Nil
		55 above
				4

Explanation.–

(1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation 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.