Compensation cess rates on specified goods and supplies are set with retail sale price rules for packaged goods. The Schedule prescribes the maximum rate of goods and services tax compensation cess on specified goods and supplies, including pan masala, tobacco products, coal, aerated waters, motor vehicles and motor cars, with a residuary rate for other supplies. It also applies Customs Tariff interpretation rules and defines retail sale price for packaged goods, including rules for multiple declared prices, altered prices and area-specific prices for cess determination.