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

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us.

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at csektamaheshwari14@gmail.com

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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