Goods and Service Tax Rate - Compensation Cess | Learn About GST : Updates and Rules PDF Download

S.

No.

Description of supply

Tariff               item,

heading,           sub­

heading, Chapter, of goods or service, as the case may be

Rate for GST Compensation Cess

(1)

(2)

(3)

(4)

1.

Pan Masala

2106 90 20

60%

Aerated waters, containing added sugar or other sweetening matter or flavoured

2202 10

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) - bearing a brand name

2401

71%

6.

Unmanufactured tobacco (with lime tube) - bearing a brand name

2401

65%

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 brand name

2403 11 00

72%

27.

Tobacco used for smoking 'hookah'or 'chilam' commonly known as 'hookah' tobacco or 'gudaku'

2403 11 00

17%

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, bearing a brand name

2403 91 00

72%

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

name

2403 99 60

72%

37.

Tobacco extracts and essence not bearing a brand

name

2403 99 60

65%

38.

Cut tobacco

2403 99 70

20%

39.

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name

2403 99 90

96%

40.

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

2403 99 90

89%

Others

41.

Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

2701

Rs.400 per tonne

42.

Lignite, whether or not agglomerated, excluding ^jet

2702

Rs.400 per tonne

43.

Peat (including peat litter), whether or not agglomerated

2703

Rs.400 per tonne

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 > 1500 cc; ground clearance > 170 mm)

8703

15%

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%