GST – 01/2017 – Dated:- 28-6-2017 – 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 corresponding entry in column (2) of the said Schedule. Schedule S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate of goods and services tax compensation cess (1) (2) (3) (4) 1. 2106
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s 11[ 5% + ₹ 2076 per thousand ] 13. 2402 20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres 12[ 5% + ₹ 2747 per thousand ] 14. 2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 13[ 5% + ₹ 3668 per thousand ] 15. 2402 20 90 Other cigarettes containing tobacco 14[ 36% + ₹ 4170 per thousand ] 16. 2402 90 10 Cigarettes of tobacco substitutes Rs.4006 per thousand 17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or ₹ 4,006 per thousand whichever is higher 18. 2402 90 90 Other 12.5% or ₹ 4,006 per thousand whichever is higher 19. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name 72% 20. 2403 11 10 Toba
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0 Pan masala containing tobacco Gutkha 204% 37. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 96% 38. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 89% 39. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. Rs.400 per tonne 40. 2702 Lignite, whether or not agglomerated, excluding jet Rs.400 per tonne 41. 2703 Peat (including peat litter), whether or not agglomerated Rs.400 per tonne 22[41A 27 Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person. NIL] 42. 1[ 8702 10, 8702 20, 8702 30, 8702 90] Motor vehicles for the transport of 2[not more than 13] persons, including the driver 15% 20[42A 87 All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credi
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car for a period of five years after its purchase. NIL 15[47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and 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 1200cc and of length not exceeding 4000 mm NIL (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 15% 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.] 16[48 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared a
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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. 1% 51. 8703 31 Diesel driven 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. 3% 17[52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17%] 18[52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B 20%] 19[52B 8703 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 o
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, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 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 Corrigendum notification dated 30-6-2017, before it was read as, " ten or more" 3. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 1591 per thousand 4. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 2876 per thousand 5. Substitut
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– Dated 18-7-2017, w.e.f. 18th day of July, 2017before it was read as, "6[5% + ₹ 2747 per thousand]" 13. Substituted vide Not. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017before it was read as, "7[5% + ₹ 3668 per thousand]" 14. Substituted vide Not. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017before it was read as, "8[36% + ₹ 4170 per thousand]" 15 Substituted vide not. 5/2017 dated 11-9-2017, before it was read as, 47. 8703 40, 8703 50, Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and 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 b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, t
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