| 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% |
