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