GST Compensation Cess Rates for different supplies – As per GST Council Meeting 18.05.2017 – Download

By | May 19, 2017
(Last Updated On: June 4, 2017)

GST Compensation Cess Rates for different supplies

[ GST Compensation Cess Rates  as per discussions in the GST Council Meeting – 14th 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.

[ Read also GST Rate Schedule for Goods ; As per GST Council Meeting 18.05.2017 ; Download ]

[ Read also  GST Rates for Services – Approved by GST Council 19.05.2017 – Download – Print ]

[ Read also Services under Reverse Charge – Approved by GST Council 19.05.2017 – Download – Print ]

[ Read Also Service Accounting Code with Services Classification under GST ; Approved by GST Council ; 19.05.2017 Download  ]

[Read Also  Final GST Rules Approved by GST Council Meeting held on 18.05.2017 – Download ]

GST Compensation Cess Rates for different supplies

S. NoDescription of supplyTariff item,
heading, subheading,
Chapter,
of goods or service,
as the case may be
Rate for GST
Compensation
Cess
(1)(2)(3)(4)
1Pan Masala2106 90 2060%
Aerated waters, containing added sugar or other sweetening matter or flavoured2202 10
2Aerated waters2202 10 1012%
3Lemonade2202 10 2012%
4Others2202 10 9012%
Tobacco and Tobacco Products24
5Unmanufactured tobacco (without lime tube) – bearing a brand name240171%
6Unmanufactured tobacco (with lime tube) – bearing a brand name240165%
7Tobacco refuse, bearing a brand name2401 30 0061%
8Chewing tobacco (without lime tube)2403 99 10160%
9Chewing tobacco (with lime tube)2403 99 10142%
10Filter khaini2403 99 10160%
11Jarda scented tobacco2403 99 30160%
12Pan masala containing tobacco ‘Gutkha’2403 99 90204%
Cigarettes
13Non- filter
14Not exceeding 65 mm2402 20 105% + Rs.1591 per
thousand
15Exceeding 65 mm but not 70 mm2402 20 205% + Rs.2876 per
thousand
16Filter
17Not exceeding 65 mm2402 20 305% + Rs.1591 per
thousand
18Exceeding 65 mm but not 70 mm2402 20 405% + Rs.2126 per
thousand
19Exceeding 70 mm but not 75 mm2402 20 505% + Rs.2876 per
thousand
20Others2402 20 905% + Rs.4170 per
thousand
Other tobacco products
21Cigar and cheroots2402 10 1021% or Rs. 4170
per thousand,
whichever is higher
22Cigarillos2402 10 2021% or Rs. 4170
per thousand,
whichever is higher
23Cigarettes of tobacco substitutes2402 90 10Rs.4006 per
thousand
24Cigarillos of tobacco substitutes2402 90 2012.5% or Rs. 4,006
per thousand
whichever is higher
25Other2402 90 9012.5% or Rs. 4,006
per thousand
whichever is higher
26Hookah’ or ‘gudaku’ tobacco tobacco bearing a brand name2403 11 0072%
27Tobacco used for smoking ‘hookah’or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku2403 11 0017%
28Other smoking tobacco not bearing a brand name2403 11 9011%
29Smoking mixtures for pipes and cigarettes2403 19 10290%
30Other smoking tobacco bearing a brand name2403 19 9049%
31Other smoking tobacco not bearing a brand name2403 19 9057%
32“Homogenised” or “reconstituted” tobacco, bearing a brand name2403 91 0072%
33Preparations containing chewing tobacco2403 99 2072%
34Snuff2403 99 4072%
35Preparations containing snuff2403 99 5072%
36Tobacco extracts and essence bearing a brand name2403 99 6072%
37Tobacco extracts and essence not bearing a brand name2403 99 6065%
38Cut tobacco2403 99 7020%
39All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name2403 99 9096%
40All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name2403 99 9089%
Others
41Coal; briquettes, ovoids and similar solid fuels manufactured from coal.2701Rs.400 per tonne
42Lignite, whether or not agglomerated, excluding jet2702Rs.400 per tonne
43Peat (including peat litter), whether or not agglomerated2703Rs.400 per tonne
Motor Vehicles
44Motor vehicles (10<persons <13)870215%
45Small Cars (length < 4 m ; Petrol<1200 cc )87031%
46Small Cars (length < 4 m ; Diesel < 1500 cc)87033%
47Mid Segment Cars (engine < 1500 cc)870315%
48Large Cars (engine > 1500 cc)870315%
49Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm)870315%
50Mid Segment Hybrid Cars (engine < 1500 cc)870315%
51Hybrid motor vehicles > 1500 cc870315%
52Hydrogen vehicles based on fuel cell tech > 4m870315%
53Motorcycles (engine > 350 cc)87113%
54Aircrafts for personal use.88023%
55Yacht and other vessels for pleasure or sports89033%

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