| 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 | |
| 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% |
