Notification No. 1/2017, the Central Government, on the recommendations of the Council, hereby notifies the rate of cess, 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 and falling under the tariff item.
| S. No. | Description of Goods | Rate of goods and services tax compensation cess |
| 1. | Pan-masala | 60% |
| 2. | Aerated waters | 12% |
| 3. | Lemonade | 12% |
| 4. | Others | 12% |
| 5. | Unmanufactured tobacco (without lime tube) – bearing a brand name | 71% |
| 6. | Unmanufactured tobacco (with lime tube) – bearing a brand name | 65% |
| 7. | Tobacco refuse, bearing a brand name | 61% |
| 8. | Cigar and cheroots | 21% or Rs. 4170 per thousand, whichever is higher |
| 9. | Cigarillos | 21% or Rs. 4170 per thousand, whichever is higher |
| 10. | Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimeters | 5% + Rs.1591 per thousand |
| 11. | Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimeters but not exceeding 75 millimeters | 5% + Rs.2876 per thousand |
| 12. | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) not exceeding 65 millimeters | 5% + Rs.1591 per thousand |
| 13. | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 65 millimeters but not exceeding 70 millimeters | 5% + Rs.2126 per thousand |
| 14. | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 70 millimeter but not exceeding 75 millimeters | 5% + Rs.2876 per thousand |
| 15. | Other cigarettes containing tobacco | 5% + Rs.4170 per thousand |
| 16. | Cigarettes of tobacco substitutes | Rs. 4006 per thousand |
| 17. | Cigarillos of tobacco substitutes | 12.5% or Rs. 4,006 per thousand whichever is higher |
| 18. | Other | 12.5% or Rs. 4,006 per thousand whichever is higher |
| 19. | ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name | 72% |
| 20. | Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name | 17% |
| 21. | Other water pipe smoking tobacco not bearing a brand name | 11% |
| 22. | Smoking mixtures for pipes and cigarettes | 290% |
| 23. | Other smoking tobacco bearing a brand name | 49% |
| 24. | Other smoking tobacco not bearing a brand name | 11% |
| 25. | “Homogenised” or “reconstituted” tobacco, bearing a brand name | 72% |
| 26. | Chewing tobacco (without lime tube) | 160% |
| 27. | Chewing tobacco (with lime tube) | 142% |
| 28. | Filter khaini | 160% |
| 29. | Preparations containing chewing tobacco | 72% |
| 30. | Jarda scented tobacco | 160% |
| 31. | Snuff | 72% |
| 32. | Preparations containing snuff | 72% |
| 33. | Tobacco extracts and essence bearing a brand name | 72% |
| 34. | Tobacco extracts and essence not bearing a brand name | 65% |
| 35. | Cut tobacco | 20% |
| 36. | Pan masala containing tobacco ‘Gutkha’ | 204% |
| 37. | All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name | 96% |
| 38. | All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name | 89% |
| 39. | Coal; briquettes, ovoids and similar solid fuels manufactured from coal. | Rs.400 per tone |
| 40. | Lignite, whether or not agglomerated, excluding jet | Rs.400 per tone |
| 41. | Peat (including peat litter), whether or not agglomerated | Rs.400 per tone |
| 42. | Motor vehicles for the transport of ten or more persons, including the driver | 15% |
| 43. | 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. | Electrically operated vehicles, including three wheeled electric motor vehicles. | NIL |
| 45. | Three wheeled vehicles | NIL |
| 46. | Cars for physically handicapped persons, subject to the following conditions:
a) 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 are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. |
NIL |
| 47. | 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, 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 |
| 48. | 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 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 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 |
| 49. | 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. | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc 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 |
1% |
| 51. | 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% |
| 52. | All goods other than those mentioned at S. Nos. 43 to 51 above | 15% |
| 53. | Motorcycles of engine capacity exceeding 350 cc | 3% |
| 54. | Other aircraft (for example, helicopters, aeroplanes), for personal use. | 3% |
| 55. | Yacht and other vessels for pleasure or sports | 3% |
| 56. | All goods other than those mentioned at S. Nos. 1 to 55 above | Nil |
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Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at [email protected]
Disclaimer: The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.
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