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GST Compensation Cess rates decided in the GST Council Meeting held
June, 29th 2017
               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.                Description of supply           Tariff         item,            Rate for GST
No.                                               heading,        sub-            Compensation
                                                  heading, Chapter,                   Cess
                                                  of goods or service,
                                                  as the case may be
(1)                        (2)                             (3)                          (4)
1.   Pan Masala                                        2106 90 20                      60%
Aerated waters, containing added sugar or other          2202 10
sweetening matter or flavoured
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) ­         2401                         71%
     bearing a brand name
6.   Unmanufactured tobacco (with lime tube) ­            2401                         65%
     bearing a brand name
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.                                                    2402 20 10                5% + Rs.1591 per
     Not exceeding 65 mm
                                                                                    thousand
15.                                                          2402 20 20          5% + Rs.2876 per
      Exceeding 65 mm but not 70 mm
                                                                                    thousand
16.   Filter
17.                                                          2402 20 30          5% + Rs.1591 per
      Not exceeding 65 mm
                                                                                    thousand
18.                                                          2402 20 40          5% + Rs.2126 per
      Exceeding 65 mm but not 70 mm
                                                                                    thousand
                                                 1
               GST Compensation Cess Rates for different supplies
      [As per discussions in the GST Council Meeting held on 18th May, 2017]


S.                 Description of supply                Tariff         item,     Rate for GST
No.                                                     heading,        sub-     Compensation
                                                        heading, Chapter,            Cess
                                                        of goods or service,
                                                        as the case may be
(1)                          (2)                                 (3)                 (4)
19.                                                          2402 20 50        5% + Rs.2876 per
      Exceeding 70 mm but not 75 mm
                                                                                  thousand
20.                                                         2402 20 90         5% + Rs.4170 per
      Others
                                                                                  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        2403 11 00                 72%
      brand name
27.   Tobacco used for smoking 'hookah'or 'chilam'          2403 11 00                17%
      commonly known as 'hookah' tobacco or 'gudaku'
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,             2403 91 00                72%
      bearing a brand name
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          2403 99 60                72%
      name
2 GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Description of supply Tariff item, Rate for GST No. heading, sub- Compensation heading, Chapter, Cess of goods or service, as the case may be (1) (2) (3) (4) 37. Tobacco extracts and essence not bearing a brand 2403 99 60 65% name 38. Cut tobacco 2403 99 70 20% 39. All goods, other than pan masala containing 2403 99 90 96% tobacco 'gutkha', bearing a brand name 40. All goods, other than pan masala containing 2403 99 90 89% tobacco 'gutkha', not bearing a brand name Others 41. Coal; briquettes, ovoids and similar solid fuels 2701 Rs.400 per tonne manufactured from coal. 42. Lignite, whether or not agglomerated, excluding 2702 Rs.400 per tonne jet 43. Peat (including peat litter), whether or not 2703 Rs.400 per tonne agglomerated Motor Vehicles 44. Motor vehicles (10 1500 cc) 8703 15% 49. Sports Utility Vehicles (length > 4m ; engine > 8703 15% 1500 cc; ground clearance > 170 mm) 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% ***** 3
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