| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
|---|---|---|---|---|---|
| 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 |
