Schedule SR No Heading Description GST Rate Compensation Cess Rate
Nil rate 150 -
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, StateGovernment, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants.
0
Nil rate 151 Any Chapter
Parts for manufacture of hearing aids
0
Nil rate 152 Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)
0
Nil rate 153 Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause
0
CompensationCess 1 2106 90 20
Pan-masala with declared retial price
0.32Rper unit
CompensationCess 1A 2106 90 20
Pan-masala,other than goods covered under S.No.1 above
0.6
CompensationCess 2 2202 10 10
Aeratedwaters
12%
CompensationCess 3 2202 10 20
Lemonade
12%
CompensationCess 4 2202 10 90
Others
12%
CompensationCess 4A 2202 99 90
Caffeinated Beverages
12%
CompensationCess 4B 2202
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.
12%
CompensationCess 5 2401
Unmanufactured tobacco (without lime tube) – bearing a brand name [with declared Retail Sale Price]
0.36Rper unit
CompensationCess 5A 2401
Unmanufactured tobacco (without lime tube) – bearing a brand name other than Goods Covered under Sr.No.5 above
0.71
CompensationCess 6 2401
Unmanufactured tobacco (with lime tube) – bearing a brand name [with declared Retail Sale Price]
0.36Rper unit
CompensationCess 6A 2401
Unmanufactured tobacco (with lime tube) – bearing a brand name other than Goods Covered under Sr.No.6 above
0.65
CompensationCess 7 2401 30 00
Tobacco refuse, bearing a brand name [with declared Retail Sale Price]
0.32Rper unit
CompensationCess 7A 2401 30 00
Tobacco refuse, bearing a brand name other than Goods Covered under Sr.No.7 above
0.61
CompensationCess 8 2402 10 10
Cigar and cheroots
21% or Rs. 4170 per thousand, whichever is higher
CompensationCess 9 2402 10 20
Cigarillos
21% or Rs. 4170 per thousand, whichever is higher
CompensationCess 10 2402 20 10
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
5%+ Rs.2076 per thousand
CompensationCess 11 2402 20 20
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but notexceeding 75 millimetres
5%+ Rs.3668 per thousand
CompensationCess 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.2076 per thousand
CompensationCess 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, whicheveris more) exceeding 65 millimetres but not exceeding 70 millimetres
5% + Rs.2747 per thousand
CompensationCess 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, whicheveris more) exceeding 70 millimetres but not exceeding 75 millimetres
5%+ Rs.3668 per thousand
CompensationCess 15 2402 20 90
Othercigarettes containing tobacco
36% + Rs.4170 per thousand
CompensationCess 16 2402 90 10
Cigarettesof tobacco substitutes
Rs.4006 per thousand
CompensationCess 17 2402 90 20
Cigarillosof tobacco substitutes
12.5%or Rs. 4,006 per thousand whichever is higher
CompensationCess 18 2402 90 90
Other
12.5%or Rs.4,006 per thousand whichever is higher
CompensationCess 19 2403 11 10
Hookah' or 'gudaku' tobacco bearing a brand name [with declared retail Price]
0.36R per unit
CompensationCess 19A 2403 11 10
Hookah' or 'gudaku' tobacco bearing a brand name other than goods covered under Sr.No.19 above
0.72
CompensationCess 20 2403 11 10
Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name [with Declared Retail Price]
0.12Rper unit
CompensationCess 20A 2403 11 10
Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name other than Covered under S.No.20 Above
0.17
CompensationCess 21 2403 11 90
Other water pipe smoking tobacco not bearing a brand name [with declared retail sale price]
0.08Rper unit
CompensationCess 21A 2403 11 90
Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above
0.11
CompensationCess 22 2403 19 10
Smoking mixtures for pipes and cigarettes, with declared retail sale price
0.69Rper unit
CompensationCess 22A 2403 19 10
Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above
2.9
CompensationCess 23 2403 19 90
Other smoking tobacco bearing a brand name with declared retail sale price
0.28Rper unit
CompensationCess 23A 2403 19 90
Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above
0.49
CompensationCess 24 2403 19 90
Other smoking tobacco not bearing a brand name with declared retail sale price
0.08R per unit
CompensationCess 24A 2403 19 90
Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above
0.11
CompensationCess 24B 2403 91 00
“Homogenised” or “reconstituted” tobacco, bearing a brand name with declared retail sale price
0.36Rper unit
CompensationCess 24C 2403 91 00
“Homogenised” or “reconstituted” tobacco, bearing a brand name, other goods covered under S. No. 24B above
0.72
CompensationCess 25 240411 00
“Homogenised” or “reconstituted” tobacco,bearing a brand name
72%
CompensationCess 26 2403 99 10
Chewing tobacco (without lime tube), with declared retail sale price
0.56R per unit
CompensationCess 26A 2403 99 10
Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above
1.6
CompensationCess 27 2403 99 10
Chewing tobacco (with lime tube), with declared retail sale price
0.56Rper unit
CompensationCess 27A 2403 99 10
Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above
1.42
CompensationCess 28 2403 99 10
Filter khaini, with declared retail sale price
0.56Rper unit
CompensationCess 28A 2403 99 10
Filter khaini, other than goods covered under S. No. 28 above
1.6
CompensationCess 29 2403 99 20
Preparations containing chewing tobacco, with declared retail sale price
0.36Rper unit
CompensationCess 29A 2403 99 20
Preparations containing chewing tobacco, other than goods covered under S. No. 29 above
0.72
CompensationCess 30 2403 99 30
Jarda scented tobacco, with declared retail sale price
0.56Rper unit
CompensationCess 30A 2403 99 30
Jarda scented tobacco, other than goods covered under S. No. 30 above
1.6
CompensationCess 31 2403 99 40
Snuff, with declared retail sale price
0.36Rper unit
CompensationCess 31A 2403 99 40
Snuff, other than goods covered under S. No. 31 above
0.72
CompensationCess 32 2403 99 50
Preparations containing snuff, with declared retail sale price
0.36Rper unit
CompensationCess 32A 2403 99 50
Preparations containing snuff, with declared retail sale price
0.72
CompensationCess 33 2403 99 60
Tobacco extracts and essence bearing a brand name with declared retail sale price
0.36R per unit
CompensationCess 33A 2403 99 60
Tobacco extracts and essence, bearing a brand name, other than good covered under S. No. 33 above
0.72
CompensationCess 34 2403 99 60
Tobacco extracts and essence not bearing a brand name with declared retail sale price
0.36Rper unit
CompensationCess 34A 2403 99 60
Tobacco extracts and essence, not bearing a brand name, other than goods covered under S. No. 34 above
0.65
CompensationCess 35 2403 99 70
Cut tobacco, with declared retail sale price
0.14Rper unit
CompensationCess 35A 2403 99 70
Cut tobacco, other than goods covered under S. No. 35 above
0.2
CompensationCess 36 2403 99 90
Pan masala containing tobacco 'Gutkha', with declared retail sale price
0.61Rper unit
CompensationCess 36A 2403 99 90
Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above
2.04
CompensationCess 36B 2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price
0.43R per unit
CompensationCess 36C 2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above
0.96
CompensationCess 36D 2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price
0.43R Per unit
CompensationCess 36E 2403 99 90
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above
0.89
CompensationCess 37 2404 11 00
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
96%
CompensationCess 37 2404 19 00
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name
96%
CompensationCess 38 2404 11 00
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
89%
CompensationCess 38 2404 19 00
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name
89%
CompensationCess 39 2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
Rs.400per tonne
CompensationCess 40 2702
Lignite, whether or not agglomerated, excluding jet
Rs.400per tonne
CompensationCess 41 2703
Peat (including peat litter), whether or not agglomerated
Rs.400per tonne
CompensationCess 41A 27
Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereofhas notbeen availed by any person
Nil
CompensationCess 42 870210
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51
15%
CompensationCess 42 8702 20
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51
15%
CompensationCess 42 8702 30
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51
15%
CompensationCess 42 8702 90
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51
15%
CompensationCess 42A 87
All old and used motor vehicles Explanation:Nothing contained in this entry shall apply if the supplier of such goodshas availed input tax credit as defined in clause (63) of section 2 of theCentral Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit ofValue Added Tax or any other taxes paid on such vehicles
NIL
CompensationCess 42B 87
Fuel Cell Motor Vehicles
NIL
CompensationCess 43 8702
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
CompensationCess 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
CompensationCess 44 870310 10
Electrically operated vehicles, including three wheeled electric motor vehicles.
NIL
CompensationCess 44 8703 80
Electrically operated vehicles, including three wheeled electric motor vehicles.
NIL
CompensationCess 45 8703
Threewheeled vehicles
NIL
CompensationCess 46 8703
Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG)driven vehicles of engine capacity not exceeding 1200 cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below therank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the saidgoods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department
NIL
CompensationCess 47 8703 40
Following Vehicles, with both spark-ignitioninternal 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 motorvehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length notexceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 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 thereunder.
NIL / NIL / NIL / 15%
CompensationCess 47 8703 60
Following Vehicles, with both spark-ignitioninternal 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 motorvehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length notexceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 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 / NIL / NIL / 15%
CompensationCess 48 8703 50
Following Vehicles, with both compression- ignitioninternal 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 motorvehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000mm (d) Motor vehicles other than those mentioned at (a), (b) and (c)above. 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 thereunder.
NIL / NIL / NIL / 15%
CompensationCess 48 8703 70
Following Vehicles, with both compression- ignitioninternal 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 motorvehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000mm (d) Motor vehicles other than those mentioned at (a), (b) and (c)above. 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 thereunder.
NIL / NIL / NIL / 15%
CompensationCess 49 8703
Hydrogen vehicles based on fuel cell tech and of lengthnot 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
CompensationCess 50 8702
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm. 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%
CompensationCess 50 8703 21
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm. 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%
CompensationCess 50 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 4000mm. 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%
CompensationCess 51 8702
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%
CompensationCess 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%
CompensationCess 52 8703
Motor vehicles of engine capacity not exceeding 1500 cc
17%

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