Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 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, subheading, 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 90 20 | Pan-masala | 60% |
| 2. | 2202 10 10 | Aerated waters | 12% |
| 3. | 2202 10 20 | Lemonade | 12% |
| 4. | 2202 10 90 | Others | 12% |
| 5. | 2401 | Unmanufactured tobacco (without lime tube) –bearing a brand name | 71% |
| 6. | 2401 | Unmanufactured tobacco (with lime tube) – bearing a brand name | 65% |
| 7. | 2401 30 00 | Tobacco refuse, bearing a brand name | 61% |
| 8. | 2402 10 10 | Cigar and cheroots | 21% or Rs. 4170 per thousand, whichever is higher |
| 9. | 2402 10 20 | Cigarillos | 21% or Rs. 4170 per thousand, whichever is higher |
| 10. | 2402 20 10 | Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres | 5% + Rs.1591 per thousand |
| 11. | 2402 20 20 | Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres | 5% + Rs.2876 per thousand |
| 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 | 5% + Rs.1591
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 | 5% + Rs.2126 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 | 5% + Rs.2876 per thousand |
| 15. | 2402 20 90 | Other cigarettes containing tobacco | 5% + Rs.41 70 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 Rs. 4,006 per thousand whichever is higher |
| 18. | 2402 90 90 | Other | 12.5% or Rs. 4,006 per thousand whichever is higher |
| 19. | 2403 11 10 | ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name | 72% |
| 20. | 2403 11 10 | Tobacco used for smoking ‘hookah’ or ‘chi lam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name | 17% |
| 21. | 2403 11 90 | Other water pipe smoking tobacco not bearing a brand name. | 11% |
| 22. | 2403 19 10 | Smoking mixtures for pipes and cigarettes | 290% |
| 23. | 2403 19 90 | Other smoking tobacco bearing a brand name | 49% |
| 24. | 2403 19 90 | Other smoking tobacco not bearing a brand name | 11% |
| 25. | 2403 91 00 | “Homogenised” or “reconstituted” tobacco, bearing a brand name | 72% |
| 26. | 2403 99 10 | Chewing tobacco (without lime tube) | 160% |
| 27. | 2403 99 10 | Chewing tobacco (with lime tube) | 142% |
| 28. | 2403 99 10 | Filter khaini | 160% |
| 29. | 2403 99 20 | Preparations containing chewing tobacco | 72% |
| 30. | 2403 99 30 | Jarda scented tobacco | 160% |
| 31. | 2403 99 40 | Snuff | 72% |
| 32. | 2403 99 50 | Preparations containing snuff | 72% |
| 33. | 2403 99 60 | Tobacco extracts and essence bearing a brand name | 72% |
| 34. | 2403 99 60 | Tobacco extracts and essence not bearing a brand name | 65% |
| 35. | 2403 99 70 | Cut tobacco | 20% |
| 36. | 2403 99 90 | 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 |
| 42. | 8702 10 | Motor vehicles for the transport of ten or more persons, including the driver | 15% |
| 43. | 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 | 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. | 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, 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. | 8703 60, 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 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. | 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. | 8703 21 or 8703 22 |
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. | 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% |
| 52. | 8703 | All goods other than those mentioned at S. Nos. 43 to 51 above | 15% |
| 53. | 8711 | Motorcycles of engine capacity exceeding 350 cc. | 3% |
| 54. | 8802 | Other aircraft (for example, helicopters, aeroplanes), for personal use. | 3% |
| 55. | 8903 | Yacht and other vessels for pleasure or sports | 3% |
| 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 Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
(3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, 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.354/1 17/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 30th June, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Compesnation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th June, 2017, at page 175,‑
(i) in line 42, for “8702 10”, read “8702 10, 8702 20, 8702 30, 8702 90”;
(ii) in line 42, for “ten or more”, read “not more than 13”.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
