THE SCHEDULE – Acts – SCHEDULES – GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 – THE SCHEDULE – THE SCHEDULE [See section 8 (2)] 1. In this Schedule, reference to a tariff item , heading , sub-heading and Chapter , wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter 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 Customs Tariff Act, 1975 (51 of 1975), 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 Schedule. S.No. Description of supply of goods or services Tariff item, heading, sub-heading, Chapter, or sup
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omerated. 2701, 2702 or 2703 Four hundred rupees per tonne. 4. Aerated waters. 2202 10 10 Fifteen per cent. ad valorem. 1[4A Motor vehicles for the transport of not more than thirteen persons, including the driver. 8702 10, 8702 20, 8702 30 or 8702 90 Twenty-five per cent. ad valorem.] 5. Motor cars and other motor vehicles principally designed for the transport of persons (other than motor vehicles for the transport of ten or more persons, including the driver), including station wagons and racing cars. 8703 2[Twenty-five per cent. ad valorem] 6. Any other supplies. Fifteen per cent. ad valorem. ******************** Notes:- 1. As Inserted vide Goods and Services Tax (Compensation to States) Amendment Act, 2017, Dated 19-01-2018 2. As Amend
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