GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] – Goods and Services Tax – 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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nd 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. Cigarillos of tobacco substitutes 2402 90 20 12.5% or ₹ 4,006 per thousand whichever is higher 25. Other 2402 90 90 12
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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 C
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