Rate of goods and services tax compensation cess under GST

 

Rate of goods and services tax compensation cess under GST

 

 

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.

 

  1. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU]

 

 

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

 


GST rate payable on goods or service, click here

 

Click here to know GST exemption list of goods and service

 

GST registration guidelines

 

How to export your goods?


Does Interest attract on GST Tax payment delay?

Mechanism of Payment of GST tax in India

Levy of late fee for GST Tax returns filing in India

Notice to GST return filing defaulters

When to file Annual Return of GST online?

Procedures to claim reduction in output tax liability of GST in India

Procedures to claim Input Tax Credit under GST in India

When to file first Return of GST tax in India?

GST Tax returns filing – Who, How and When?


Is Received for shipment Bill of Lading sufficient for LC negotiation?

Is Risk Management System (RMS) simplify import? What is RMS in import.

Is sales tax applicable on shipments effected under high sea sales

Is Seaway bill a document of title? What is Seaway bill.

Is THC same in all ports

KINDS OF LOSSES in Marine Insurance

Know the term Port of Discharge and Place of Delivery

LC advantage exporter


How to open an LC? Procedures to open a Letter of Credit

How to overcome credit risk in export business?

How to overcome Negative thoughts in export business

How to prepare an Export Invoice. Contents of Export commercial Invoice:

How to prepare an Export Packing list. Contents of Export Packing list

How to prepare Purchase order

Transferability of Bill of Lading

Transhipment - A redefinition 


 

 

Changes in IEC after GST

GST on Changes of operation of SEZ

GST on Chartered accountants, cost accountants

GST levied rate on sale or purchase of vanity bags

GST payable rate on Cereal grains hulled

GST taxable rate on Spectacles business

GST on Cleaning Services

Clearing and forwarding agent


Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

 

GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

 

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

Minimized GST rate on Biomass briquettes

Reduced GST rate on Parts of power driven pumps designed for water handling

Reduced GST rate on Parts suitable for Speed Diesel Engines of power not exceeding 15HP

Minimized GST rate on Real Zari

Minimized GST rate on Sewing thread of manmade staple fibres

Reduced GST rate on All synthetic filament yarn, such as nylon, polyester, acrylic, etc.

Reduced GST rate on Sewing thread of manmade filaments, whether or not put up for retail sale

Minimized GST rate on Duty credit scrips

Diminished GST rate on Rubber waste, parings or scrap

Reduced GST rate on Plastic waste, parings or scrap

Reduced GST rate on Modelling paste for children amusement

Reduced GST rate on Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name

 

How does a Running bond work?
How does Bill of Lading work in DP payment terms?
How does Bill of Lading work in Sight LC
Transferability of Bill of Lading
Transhipment - A redefinition        
Triangular shipment
Types of Insurance Documents
How does CENVAT Credit work?
Import General Manifest (IGM)
Importance of Bill of Lading
Is Airway bill a documents of title?

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers