GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017]
GST
Dated:- 19-5-2017
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.
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
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ilter
14.
Not exceeding 65 mm
2402 20 10
5% + ₹ 1591 per thousand
15.
Exceeding 65 mm but not 70 mm
2402 20 20
5% + ₹ 2876 per thousand
16.
Filter
17.
Not exceeding 65 mm
2402 20 30
5% + ₹ 1591 per thousand
18.
Exceeding 65 mm but not 70 mm
2402 20 40
5% + ₹ 2126 per thousand
19.
Exceeding 70 mm but not 75 mm
2402 20 50
5% + ₹ 2876 per thousand
20.
Others
2402 20 90
5% + ₹ 4170 per thousand
Other tobacco products
21.
Cigar and cheroots
2402 10 10
21% or ₹ 4170 per thousand, whichever is higher
22.
Cigarillos
2402 10 20
21% or ₹ 4170 per thousand, whichever is higher
23.
Cigarettes of tobacco substitutes
2402 90 10
Rs.4006 per thousand
24.
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bacco, 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, wheth
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