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
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No.1\/2017-Compensation Cess (Rate)
\nNew Delhi, the 28th June, 2017
\nG.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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le price] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n known as 'hookah' tobacco or 'gudaku' not bearing a brand name 72[with declared retail sale price] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rice] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n taxes paid on such vehicles. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d electric motor as motors for propulsion; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , “3[5% + Rs. 2076 per thousand]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m the factory manufacturing such motor vehicles = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 22″ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “11%” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n .03.2023,w.e.f. 01.04.2023 before it was read as, “65%” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion no. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 23 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 25 w.e.f. 22-09-2025 before it was read as, “Rs. 400 per tonne” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “60%” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mpensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “12[5% + Rs. 2747 per thousand]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “65%” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified01\/2017 Dated:- 28-6-2017 Compensation CESS RateGSTGST Cess RateGST CESS RateGOVERNMENT 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 … Continue reading “Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4182","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4182"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4182\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n131[Nil]
\n67[6A.
\n2401
\nUnmanufactured tobacco (with lime tube)- bearing a brand name, other than goods covered under S. No. 6 above
\n132[Nil]]
\n7.
\n2401 30 00
\nTobacco refuse, bearing a brand name 68[with declared retail sale price]
\n133[Nil]
\n69[7A.
\n2401 30 00
\nTobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above
\n134[Nil]]
\n8.
\n2402 10 10
\nCigar and cheroots
\n135[Nil]
\n9.
\n2402 10 20
\nCigarillos
\n136[Nil]
\n10.
\n2402 20 10
\nCigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
\n137[Nil]
\n11.
\n2402 20 20
\nCigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres
\n138[Nil]
\n12.
\n2402 20 30
\nFilter 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
\n139[Nil]
\n13.
\n2402 20 40
\nFilter cigarettes of length (including <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n148[Nil]
\n73[20A.
\n2403 11 10
\nTobacco 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
\n149[Nil]]
\n21.
\n2403 11 90
\nOther water pipe smoking tobacco not bearing a brand name 74[with declared retail sale price]
\n150[Nil]
\n75[21A.
\n2403 11 90
\nOther water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above
\n151[Nil]]
\n22.
\n2403 19 10
\n76[Smoking mixtures for pipes and cigarettes, with declared retail sale price]
\n152[Nil]
\n77[22A.
\n2403 19 10
\nSmoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above
\n153[Nil]]
\n23.
\n2403 19 90
\nOther smoking tobacco bearing a brand name 78[with declared retail sale price]
\n154[Nil]
\n79[23A.
\n2403 19 90
\nOther smoking to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n163[Nil]
\n85[27A.
\n2403 99 10
\nChewing tobacco (with lime tube), other than goods covered under S. No. 27 above
\n164[Nil]]
\n28.
\n2403 99 10
\n86[Filter khaini, with declared retail sale price]
\n165[Nil]
\n87[28A.
\n2403 99 10
\nFilter khaini, other than goods covered under S. No. 28 above
\n166[Nil]]
\n29.
\n2403 99 20
\n88[Preparations containing chewing tobacco, with declared retail sale price]
\n167[Nil]
\n89[29A.
\n2403 99 20
\nPreparations containing chewing tobacco, other than goods covered under S. No. 29 above
\n168[Nil]]
\n30.
\n2403 99 30
\n90[Jarda scented tobacco, with declared retail sale price]
\n169[Nil]
\n91[30A.
\n2403 99 30
\nJarda scented tobacco, other than goods covered under S. No. 30 above
\n170[Nil]]
\n31.
\n2403 99 40
\n92[Snuff, with declared retail sale price]
\n171[Nil]
\n93[31A.
\n2403 99 40
\nSnuff, other than goods covered under S. No. 31 above
\n172[Nil]]
\n32.
\n2403 99 50
\n94[Preparations containing snuff, with declared retail sale price]
\n173[Nil]
\n95[32A.
\n2403 9<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n182[Nil]]
\n104[36B.
\n2403 99 90
\nAll goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price
\n183[Nil]]
\n105[36C.
\n2403 99 90
\nAll goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above
\n184[Nil]
\n36D.
\n2403 99 90
\nAll goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price
\n185[Nil]
\n36E.
\n2403 99 90
\nAll goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above
\n186[Nil]]
\n37.
\n59[2404 11 00, 2404 19 00]
\nAll goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
\n187[Nil]
\n38.
\n60[2404 11 00, 2404 19 00]
\nAll goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
\n188[Nil]
\n39.
\n2701
\nCoal; briquettes, ovoids <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNIL]
\n23[42B
\n87
\nFuel Cell Motor Vehicles
\nNIL]
\n43.
\n21[8702 or 8703]
\nMotor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
\nNIL
\n44.
\n8703 10 10, 8703 80
\nElectrically operated vehicles, including three wheeled electric motor vehicles.
\nNIL
\n45.
\n8703
\nThree wheeled vehicles
\nNIL
\n46.
\n8703
\n26[Following motor vehicles of length not exceeding 4000 mm, namely: –
\n (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and
\n (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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n
\n(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
\nNIL
\n(b) Three wheeled vehicles
\nNIL
\n(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
\nNIL
\n(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
\n118[Nil]
\nExplanation.- 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.]
\n
\n49.
\n8703
\nHydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.
\nExplanation.- 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.
\nNIL
\n50.
\n27[8702, 8703 21 or 8703 22]
\nPetrol, Liquefied petroleum g<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition.]
\n123[Nil]]
\n53.
\n8711
\nMotorcycles of engine capacity exceeding 350 cc.
\n124[Nil]
\n54.
\n33[8802 or 8806]
\nOther aircraft (for example, helicopters, aeroplanes), for personal use.
\n125[Nil]
\n55.
\n8903
\nYacht and other vessels for pleasure or sports
\n126[Nil]
\n56.
\nAny chapter
\nAll goods other than those mentioned at S. Nos. 1 to 55 above
\nNil
\nExplanation.-
\n(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).
\n(2) The rules for the interpretation of the First Schedule to the said Custo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n61[Illustration: Calculation of goods and services tax compensation cess on Pan Masala (S. No. 1 in the Schedule above):
\n Rate of goods and services tax compensation cess = 0.32R per unit;
\n If retail sale price of unit (pouch) of Pan Masala = Rs. 10;
\n goods and services tax compensation cess leviable = 0.32R = 0.32*10 = Rs. 3.2 per unit (pouch)]
\n2. This notification shall come into force with effect from the 1st day of July, 2017.
\n[F.No.354\/117\/2017-TRU]
\n(Mohit Tewari)
\nUnder Secretary to the Government of India
\n
\n
\n
\n***************
\nNOTES:-
\n1.
\nCorrected vide Corrigendum notification dated 30-6-2017, before it was read as, “8702 10”
\n2.
\nCorrected vide Corr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10.
\nSubstituted 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]”
\n11.
\nSubstituted 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]”
\n12.
\nSubstituted 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]”
\n13.
\nSubstituted 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]”
\n14.
\nSubstituted 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]”
\n15
\nSubstituted vide Notification No. 5\/2017 dated 11-9-2017, before it was read as,
\n47.
\n8703 40, 8703 50,
\nFollowing Vehicles, with both spark-ignit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nb) Three wheeled vehicles
\nc) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.
\nExplanation.- 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.
\nNIL
\n17
\nSubstituted vide Notification No. 5\/2017 dated 11-9-2017, before it was read as,
\n52.
\n8703
\nAll goods other than those mentioned at S. Nos. 43 to 51 above
\n15%
\n18
\nInserted vide Notification No. 5\/2017 dated 11-9-2017
\n19
\nInserted vide Notification No. 5\/2017 dated 11-9-2017
\n20
\nInserted vide Notification No. 1\/2018 Dated 25-01-2018
\n21
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018 before it was read as, “8703”
\n22.
\nInserted vide Notification No. 2\/2018-Compensation Cess (Rate) dated 26-07-2018
\n23.
\nInserted vide Notification No. 2\/2018-Compensation Cess (Rate) dated 26-07-2018
\n24.
\nInserted vide Notific<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n28.
\nSubstituted 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”
\n29.
\nInserted vide Notification No. 1\/2021-Compensation Cess (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n30.
\nSubstituted 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”
\n31.
\nSubstituted 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”
\n32.
\nSubstituted 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”
\n33.
\nSubstituted vide Notification No. 2\/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8802”
\n34.
\nSubstituted vide Notification no. 1\/2023-Compensation Cess (Rate) dated 28-02-2023 w.e.f. 01-03-2023 before it was read as,
\n “Coal re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n42.
\nSubstituted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “290%”
\n43.
\nSubstituted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “49%”
\n44.
\nSubstituted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “11%”
\n45.
\nInserted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023
\n46.
\nSubstituted 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]”
\n47.
\nSubstituted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “160%”
\n48.
\nSubstituted vide Notification No. 2\/2023-Compensatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n56.
\nSubstituted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “20%”
\n57.
\nSubstituted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, “204%”
\n58.
\nInserted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023
\n59.
\nSubstituted 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]”
\n60.
\nSubstituted 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]”
\n61.
\nInserted vide Notification No. 2\/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023
\n62.
\nSubstituted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n73.
\nInserted vide Notification no. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n74.
\nInserted vide Notification no. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n75.
\nInserted vide Notification no. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n76.
\nSubstituted 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”
\n77.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n78.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n79.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n80.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n81.
\nSubstituted vide<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n88.
\nSubstituted 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”
\n89.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n90.
\nSubstituted 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”
\n91.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n92.
\nSubstituted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, “Snuff”
\n93.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n94.
\nSubstituted 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”
\n95.
\nInserted vide Notification No. 3\/2023-Compensation Ce<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“58[36A
\n2403 99 90
\nAll goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
\n0.43R per unit”
\n104.
\nSubstituted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
\n“36B
\n2403 99 90
\nAll goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
\n0.43R per unit]”
\n105.
\nInserted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n106.
\nSubstituted vide Notification No. 3\/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
\n “Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
\n 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.”
\n107.
\nInserted vide Notification No. 3\/2023-Compensation Cess (R<\/p>\n
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\n115.
\nSubstituted 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”
\n116.
\nSubstituted vide Notification No. 02\/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “15%”
\n117.
\nSubstituted vide Notification No. 02\/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “15%”
\n118.
\nSubstituted vide Notification No. 02\/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “15%”
\n119.
\nSubstituted vide Notification No. 02\/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “1%”
\n120.
\nSubstituted vide Notification No. 02\/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “3%”
\n121.
\nSubstituted vide Notification No. 02\/2025-Compensation<\/p>\n
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\n129.
\nSubstituted 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]”
\n130.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “71%”
\n131.
\nSubstituted 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]”
\n132.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “65%”
\n133.
\nSubstituted 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]”
\n134.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026&n<\/p>\n
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\n141.
\nSubstituted 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]”
\n142.
\nSubstituted 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]”
\n143.
\nSubstituted 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”
\n144.
\nSubstituted 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”
\n145.
\nSubstituted 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<\/p>\n
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\n153.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “290%”
\n154.
\nSubstituted 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]”
\n155.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “49%”
\n156.
\nSubstituted 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]”
\n157.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “11%”
\n158.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n166.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “160%”
\n167.
\nSubstituted 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]”
\n168.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “72%”
\n169.
\nSubstituted 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]”
\n170.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “160%”
\n171.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 <\/p>\n
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\n179.
\nSubstituted 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]”
\n180.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “20%”
\n181.
\nSubstituted 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]”
\n182.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, “204%”
\n183.
\nSubstituted 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”
\n184.
\nSubstituted vide Notification No. 03\/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 befor<\/p>\n
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