Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified
01/2017 Dated:- 28-6-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2017-Compensation Cess (Rate)
New Delhi, the 28th June, 2017
G.S.R. 720 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column (4) of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description of which is specified in the corresponding entry in column (3) and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the correspondi
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le price]
131[Nil]
67[6A.
2401
Unmanufactured tobacco (with lime tube)- bearing a brand name, other than goods covered under S. No. 6 above
132[Nil]]
7.
2401 30 00
Tobacco refuse, bearing a brand name 68[with declared retail sale price]
133[Nil]
69[7A.
2401 30 00
Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above
134[Nil]]
8.
2402 10 10
Cigar and cheroots
135[Nil]
9.
2402 10 20
Cigarillos
136[Nil]
10.
2402 20 10
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
137[Nil]
11.
2402 20 20
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres
138[Nil]
12.
2402 20 30
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
139[Nil]
13.
2402 20 40
Filter cigarettes of length (including
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known as 'hookah' tobacco or 'gudaku' not bearing a brand name 72[with declared retail sale price]
148[Nil]
73[20A.
2403 11 10
Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku', not bearing a brand name, other than goods covered under S. No. 20 above
149[Nil]]
21.
2403 11 90
Other water pipe smoking tobacco not bearing a brand name 74[with declared retail sale price]
150[Nil]
75[21A.
2403 11 90
Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above
151[Nil]]
22.
2403 19 10
76[Smoking mixtures for pipes and cigarettes, with declared retail sale price]
152[Nil]
77[22A.
2403 19 10
Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above
153[Nil]]
23.
2403 19 90
Other smoking tobacco bearing a brand name 78[with declared retail sale price]
154[Nil]
79[23A.
2403 19 90
Other smoking to
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rice]
163[Nil]
85[27A.
2403 99 10
Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above
164[Nil]]
28.
2403 99 10
86[Filter khaini, with declared retail sale price]
165[Nil]
87[28A.
2403 99 10
Filter khaini, other than goods covered under S. No. 28 above
166[Nil]]
29.
2403 99 20
88[Preparations containing chewing tobacco, with declared retail sale price]
167[Nil]
89[29A.
2403 99 20
Preparations containing chewing tobacco, other than goods covered under S. No. 29 above
168[Nil]]
30.
2403 99 30
90[Jarda scented tobacco, with declared retail sale price]
169[Nil]
91[30A.
2403 99 30
Jarda scented tobacco, other than goods covered under S. No. 30 above
170[Nil]]
31.
2403 99 40
92[Snuff, with declared retail sale price]
171[Nil]
93[31A.
2403 99 40
Snuff, other than goods covered under S. No. 31 above
172[Nil]]
32.
2403 99 50
94[Preparations containing snuff, with declared retail sale price]
173[Nil]
95[32A.
2403 9
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above
182[Nil]]
104[36B.
2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price
183[Nil]]
105[36C.
2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above
184[Nil]
36D.
2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price
185[Nil]
36E.
2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above
186[Nil]]
37.
59[2404 11 00, 2404 19 00]
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
187[Nil]
38.
60[2404 11 00, 2404 19 00]
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
188[Nil]
39.
2701
Coal; briquettes, ovoids
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taxes paid on such vehicles.
NIL]
23[42B
87
Fuel Cell Motor Vehicles
NIL]
43.
21[8702 or 8703]
Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
NIL
44.
8703 10 10, 8703 80
Electrically operated vehicles, including three wheeled electric motor vehicles.
NIL
45.
8703
Three wheeled vehicles
NIL
46.
8703
26[Following motor vehicles of length not exceeding 4000 mm, namely: –
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic p
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d electric motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
NIL
(b) Three wheeled vehicles
NIL
(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
NIL
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
118[Nil]
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.]
49.
8703
Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
NIL
50.
27[8702, 8703 21 or 8703 22]
Petrol, Liquefied petroleum g
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Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above.
Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition.]
123[Nil]]
53.
8711
Motorcycles of engine capacity exceeding 350 cc.
124[Nil]
54.
33[8802 or 8806]
Other aircraft (for example, helicopters, aeroplanes), for personal use.
125[Nil]
55.
8903
Yacht and other vessels for pleasure or sports
126[Nil]
56.
Any chapter
All goods other than those mentioned at S. Nos. 1 to 55 above
Nil
Explanation.-
(1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified 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 said Custo
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ct to the goods specified in column (3) of the Schedule above, shall mean the retail sale price of such goods which are required to be declared in compliance with the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force]
61[Illustration: Calculation of goods and services tax compensation cess on Pan Masala (S. No. 1 in the Schedule above):
Rate of goods and services tax compensation cess = 0.32R per unit;
If retail sale price of unit (pouch) of Pan Masala = Rs. 10;
goods and services tax compensation cess leviable = 0.32R = 0.32*10 = Rs. 3.2 per unit (pouch)]
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
***************
NOTES:-
1.
Corrected vide Corrigendum notification dated 30-6-2017, before it was read as, “8702 10”
2.
Corrected vide Corr
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, “3[5% + Rs. 2076 per thousand]”
10.
Substituted vide Notification No. 03/2017 – Dated 18-7-2017,w.e.f. 18th day of July, 2017 before it was read as, “4[5%+ Rs. 3668 per thousand]”
11.
Substituted vide Notification No. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, “5[5% + Rs. 2076 per thousand]”
12.
Substituted vide Notification No. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, “6[5% + Rs. 2747 per thousand]”
13.
Substituted vide Notification No. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, “7[5% + Rs. 3668 per thousand]”
14.
Substituted vide Notification No. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, “8[36% + Rs. 4170 per thousand]”
15
Substituted vide Notification No. 5/2017 dated 11-9-2017, before it was read as,
47.
8703 40, 8703 50,
Following Vehicles, with both spark-ignit
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m the factory manufacturing such motor vehicles
b) Three wheeled vehicles
c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
NIL
17
Substituted vide Notification No. 5/2017 dated 11-9-2017, before it was read as,
52.
8703
All goods other than those mentioned at S. Nos. 43 to 51 above
15%
18
Inserted vide Notification No. 5/2017 dated 11-9-2017
19
Inserted vide Notification No. 5/2017 dated 11-9-2017
20
Inserted vide Notification No. 1/2018 Dated 25-01-2018
21
Substituted vide Notification No. 1/2018 Dated 25-01-2018 before it was read as, “8703”
22.
Inserted vide Notification No. 2/2018-Compensation Cess (Rate) dated 26-07-2018
23.
Inserted vide Notification No. 2/2018-Compensation Cess (Rate) dated 26-07-2018
24.
Inserted vide Notific
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22″
28.
Substituted vide Notification No. 2/2019-Compensation Cess (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “8703 31”
29.
Inserted vide Notification No. 1/2021-Compensation Cess (Rate) dated 30-09-2021 w.e.f. 01-10-2021
30.
Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “2403 91 00”
31.
Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “2403 99 90”
32.
Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “2403 99 90”
33.
Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”
34.
Substituted vide Notification no. 1/2023-Compensation Cess (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as,
“Coal re
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vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “11%”
42.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “290%”
43.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “49%”
44.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “11%”
45.
Inserted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023
46.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “30[2403 91 00 or 2404 11 00]”
47.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “160%”
48.
Substituted vide Notification No. 2/2023-Compensatio
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.03.2023,w.e.f. 01.04.2023 before it was read as, “65%”
56.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “20%”
57.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “204%”
58.
Inserted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023
59.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “31[2403 99 90 or 2404 11 00 or 2404 19 00]”
60.
Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “32[2403 99 90 or 2404 11 00 or 2404 19 00]”
61.
Inserted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023
62.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
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tion no. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
73.
Inserted vide Notification no. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
74.
Inserted vide Notification no. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
75.
Inserted vide Notification no. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
76.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “Smoking mixtures for pipes and cigarettes”
77.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
78.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
79.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
80.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
81.
Substituted vide
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23
88.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “Preparations containing chewing tobacco”
89.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
90.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “Jarda scented tobacco”
91.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
92.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “Snuff”
93.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
94.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “Preparations containing snuff”
95.
Inserted vide Notification No. 3/2023-Compensation Ce
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1was read as,
“58[36A
2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
0.43R per unit”
104.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“36B
2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
0.43R per unit]”
105.
Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
106.
Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.”
107.
Inserted vide Notification No. 3/2023-Compensation Cess (R
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25 w.e.f. 22-09-2025 before it was read as, “Rs. 400 per tonne”
115.
Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “Rs. 400 per tonne”
116.
Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “15%”
117.
Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “15%”
118.
Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “15%”
119.
Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “1%”
120.
Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “3%”
121.
Substituted vide Notification No. 02/2025-Compensation
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/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “60%”
129.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “36[0.36R per unit]”
130.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “71%”
131.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “37[0.36R per unit]”
132.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “65%”
133.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “38[0.32R per unit]”
134.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026&n
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mpensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “12[5% + Rs. 2747 per thousand]”
141.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “13[5% + Rs. 3668 per thousand]”
142.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “14[36% + Rs. 4170 per thousand]”
143.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “Rs. 4006 per thousand”
144.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “12.5% or Rs. 4,006 per thousand whichever is higher”
145.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “12.5% or Rs. 4,006 p
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on No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “42[0.69R per unit]”
153.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “290%”
154.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “43[0.28R per unit]”
155.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “49%”
156.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “44[0.08R per unit]”
157.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “11%”
158.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01
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tification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “49[0.56R per unit]”
166.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “160%”
167.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “50[0.36R per unit]”
168.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “72%”
169.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “51[0.56R per unit]”
170.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “160%”
171.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025
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cation No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “65%”
179.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “56[0.14R per unit]”
180.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “20%”
181.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “57[0.61R per unit]”
182.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “204%”
183.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “0.43R per unit”
184.
Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 befor
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