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GST Compensation Cess rates decided in the GST Council Meeting held on 18.05.2017: EximGuru.com



GST Compensation Cess Rates for different supplies
[As per discussions in the GST Council Meeting held on 18th May, 2017]

The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the rates of GST Compensation Cess to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes.

S. No. Description of supply Tariff item, heading, subheading, Chapter, of goods or service, as the case may be Rate for GST Compensation Cess
(1) (2) (3) (4)
1 Pan Masala 2106 90 20 60%
Aerated waters, containing added sugar or other sweetening matter or flavoured 2202 10  
2 Aerated waters 2202 10 10 12%
3 Lemonade 2202 10 20 12%
4 Others 2202 10 90 12%
Tobacco and Tobacco Products 24  
5 Unmanufactured tobacco (without lime tube) – bearing a brand name 2401 71%
6 Unmanufactured tobacco (with lime tube) – bearing a brand name 2401 65%
7 Tobacco refuse, bearing a brand name 2401 30 00 61%
8 Chewing tobacco (without lime tube) 2403 99 10 160%
9 Chewing tobacco (with lime tube) 2403 99 10 142%
10 Filter khaini 2403 99 10 160%
11 Jarda scented tobacco 2403 99 30 160%
12 Pan masala containing tobacco ‘Gutkha’ 2403 99 90 204%
Cigarettes    
13 Non- filter    
14 Not exceeding 65 mm 2402 20 10 5% + Rs.1591 per thousand
15 Exceeding 65 mm but not 70 mm 2402 20 20 5% + Rs.2876 per thousand
16 Filter    
17 Not exceeding 65 mm 2402 20 30 5% + Rs.1591 per thousand
18 Exceeding 65 mm but not 70 mm 2402 20 40 5% + Rs.2126 per thousand
19 Exceeding 70 mm but not 75 mm 2402 20 50 5% + Rs.2876 per thousand
20 Others 2402 20 90 5% + Rs.4170 per thousand
Other tobacco products      
21 Cigar and cheroots 2402 10 10 21% or Rs. 4170 per thousand, whichever is higher
22 Cigarillos 2402 10 20 21% or Rs. 4170 per thousand, whichever is higher
23 Cigarettes of tobacco substitutes 2402 90 10 Rs.4006 per thousand
24  Cigarillos of tobacco substitutes 2402 90 20 12.5% or Rs. 4,006 per thousand whichever is higher
25 Other 2402 90 90 12.5% or Rs. 4,006 per thousand whichever is higher
26 'Hookah' or 'gudaku' tobacco tobacco bearing a brand name 2403 11 00 72%
27 Tobacco used for smoking 'hookah'or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' 2403 11 00 17%
28 Other smoking tobacco not bearing a brand name. 2403 11 90 11%
29 Smoking mixtures for pipes and cigarettes 2403 19 10 290%
30 Other smoking tobacco bearing a brand name 2403 19 90 49%
31 Other smoking tobacco not bearing a brand name 2403 19 90 57%
32 “Homogenised” or “reconstituted” tobacco, bearing a brand name 2403 91 00 72%
33 Preparations containing chewing tobacco 2403 99 20 72%
34 Snuff 2403 99 40 72%
35 Preparations containing snuff 2403 99 50 72%
36 Tobacco extracts and essence bearing a brand name 2403 99 60 72%
37 Tobacco extracts and essence not bearing a brand name 2403 99 60 65%
38 Cut tobacco 2403 99 70 20%
39 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 2403 99 90 96%
40 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 2403 99 90 89%
Others    
41 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 2701 Rs.400 per tonne
42 Lignite, whether or not agglomerated, excluding jet 2702 Rs.400 per tonne
43 Peat (including peat litter), whether or not agglomerated 2703 Rs.400 per tonne
Motor Vehicles    
44 Motor vehicles (10<persons <13) 8702 15%
45 Small Cars (length < 4 m ; Petrol<1200 cc ) 8703 1%
46 Small Cars (length < 4 m ; Diesel < 1500 cc) 8703 3%
47 Mid Segment Cars (engine < 1500 cc) 8703 15%
48 Large Cars (engine > 1500 cc) 8703 15%
49 Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm) 8703 15%
50 Mid Segment Hybrid Cars (engine < 1500 cc) 8703 15%
51 Hybrid motor vehicles > 1500 cc 8703 15%
52 Hydrogen vehicles based on fuel cell tech > 4m 8703 15%
53 Motorcycles (engine > 350 cc) 8711 3%
54 Aircrafts for personal use. 8802 3%
55 Yacht and other vessels for pleasure or sports 8903 3%

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