Notification no 03/2023 Compensation cess (Rate) date on 26th July, 2023, GST

 

 

Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council.

 

The extract of GST Notification No. 03/2023- Compensation cess (Rate) is given below:

 

Notification No. 03/2023- Compensation cess (Rate), GST

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

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(Department of Revenue) 

Notification No 3/2023-Compensation Cess (Rate)

 

New Delhi, the 26^th July, 2023

 

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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28^th June, 2017, namely:-

 

In the said notification,

 

1. in the Schedule, -

 

(i)          against S. No. 1, for the entry in column (3), the entry “Pan Masala with declared retail sale 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	60%”;
		above

 

 

(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	71%”;
		a brand name, other than goods covered under S. No. 5
		above

 

(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 be inserted, namely: -

 

(1)	(2)	(3)	(4)
“6A.	2401	Unmanufactured tobacco (with lime tube)– bearing a	65%”;
		brand name, other than goods covered under S. No. 6
		above

(vii)     against S. No. 7, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

 

(viii)    after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)
“7A.	2401 30 00	Tobacco refuse, bearing a brand name, other than goods	61%”;
		covered under S. No. 7 above

 

 

(ix)       against S. No. 19, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

 

(x)  after S. No. 19 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)
“19A.	2403 11 10	'Hookah' or 'gudaku' tobacco, bearing a brand name,	72%”;
		other than goods covered under S. No. 19 above

 

 

(xi)       against S. No. 20, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

 

(xii)   after S. No. 20 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)	(2)	(3)		(4)
“20A.	2403 11 10	Tobacco  used  for	smoking  'hookah'  or  'chilam'	17%”;
		commonly known as 'hookah' tobacco or 'gudaku', not
		bearing a brand name,	other than goods covered under
		S. No. 20 above

 

 

(xiii)    against S. No. 21, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

 

(xiv)   after S. No. 21 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)
“21A.	2403 11 90	Other water pipe smoking tobacco, not bearing a brand	11%”;
		name, other than goods covered under S. No. 21 above

 

 

(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	290%”;
		goods covered under S. No. 22 above

(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.	2403 19 90	Other smoking tobacco bearing a brand name, other	49%”;
		than goods covered under S. No. 23 above

 

 

(xix)   against S. No. 24, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted; 

 

(xx)    for S. No. 24A and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:-

 

(1)	(2)	(3)	(4)
"24A.	2403 19 90	Other smoking tobacco, not bearing a brand name, other than	11%
		goods covered under S. No. 24 above
24B.	2403 91 00	“Homogenised” or “reconstituted” tobacco, bearing a brand name	0.36R per
		with declared retail sale price	unit
24C.	2403 91 00	“Homogenised”  or  “reconstituted”  tobacco,  bearing  a  brand	72%”;
		name, other  goods covered under S. No. 24 B above

 

(xxi)   against S. No. 26, for the entry in column (3), the entry “Chewing tobacco (without lime tube), with declared retail sale price” shall be substituted;

 

(xxii)   after S. No. 26 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)
“26A.	2403 99 10	Chewing tobacco (without lime tube), other than goods	160%”;
		covered under S. No. 26 above

 

 

(xxiii)    against S. No. 27, for the entry in column (3), the entry “Chewing tobacco (with lime tube), with declared retail sale price” shall be substituted;

 

(xxiv)   after S. No. 27 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

 

-

 

(1)	(2)	(3)	(4)
“27A.	2403 99 10	Chewing tobacco (with lime tube), other than goods	142%”;
		covered under S. No. 27 above

 

 

(xxv)  against S. No. 28, for the entry in column (3), the entry “Filter khaini, with declared retail sale price” shall be substituted;

(xxvi)   after S. No. 28 and the entries relating 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	160%”;
		above

 

 

(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	72%”;
		goods covered under S. No. 29 above

 

 

(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)	(3)	(4)
“30A.	2403 99 30	Jarda scented tobacco, other than goods covered under	160%”;
		S. No. 30 above

 

 

(xxxi)   against S. No. 31, for the entry in column (3), the entry “Snuff, with declared retail sale price” shall be substituted;

 

(xxxii)   after S. No. 31 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

 

(1)	(2)	(3)	(4)
“31A.	2403 99 40	Snuff, other than goods covered under S. No. 31 above	72%”;

 

 

(xxxiii)    against S. No. 32, for the entry in column (3), the entry “Preparations containing snuff, with declared retail sale price” shall be substituted;

 

(xxxiv)  after S. No. 32 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

 

-

 

(1)	(2)	(3)	(4)
“32A.	2403 99 50	Preparations containing snuff, other than goods covered	72%”;
		under S. No. 32 above

(xxxv)                      against S. No. 33, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

 

(xxxvi)  after S. No. 33 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

 

-

 

(1)	(2)	(3)	(4)
“33A.	2403 99 60	Tobacco extracts and essence, bearing a brand name,	72%”;
		other than good covered under S. No. 33 above

 

 

(xxxvii)   against S. No. 34, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

 

(xxxviii)   after S. No. 34 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

 

-

 

(1)	(2)	(3)	(4)
“34A.	2403 99 60	Tobacco  extracts  and  essence,  not  bearing  a  brand	65%”;
		name, other than goods covered under S. No. 34 above

 

 

(xxxix)  against S. No. 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	20%”;
		above

 

 

(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	204%”;
		covered under S. No. 36 above

 

 

(xliii) for S. No. 36B and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

 

(1)	(2)	(3)	(4)
"36B.	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha',	0.43R	per
		bearing a brand name, with declared retail sale price	unit”;

 

 

(xliv) after S. No. 36B and the entries relating the, the following S. Nos. and entries shall be substituted, namely:-