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

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