sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
Service Tax »
 12 ways to avoid paying more for bank services
 I-T return filing: Income Tax offices, Ayakar Seva Kendras to remain open from March 29-31
 Top 5 money matters you must settle before March 31 From income tax returns to LTCG,
 Steep fines for missing March 31 income tax deadline
 CBEC clears some air on refunds under GST, central excise, service tax laws
 3 key tax changes for senior citizens which will come into effect from April 1, 2018
 Income tax returns (ITR) filing: Not filed returns for 2 years? Beware! Deadline nearing
 All you want to know about HRA: When you can claim and how it is calculated?
 Income Tax Saving: 6 ways to save tax without investing before March 31 tax deadline
 Unnable to file your tax return? Take help of these portals
 Do you know which 80C instruments can help you save tax and carry no future tax liability?

GST Compensation Cess Rates for different supplies
June, 30th 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
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Reengineering Software Re-engineering Software Reverse Engineering Software Reverse Development Software Change Modulation Software Conversion Software Re-creation Software Re-development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions