Compensation cess rates set for listed goods under GST schedule, using specific and ad valorem bases and retail price rules. The schedule prescribes maximum compensation cess rates for specified supplies, referencing Customs Tariff headings and applying its interpretive rules. It sets distinct cess treatments-ad valorem and specific rates, including combined mechanisms-for categories such as pan masala, tobacco products, coal and similar fuels, aerated waters, motor vehicles and a residual 'any other supplies' category. It defines retail sale price for packaged goods (listing inclusions), and provides rules for multiple declared prices, post-clearance price increases, and area-specific declared prices for cess determination.
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Provisions expressly mentioned in the judgment/order text.
Compensation cess rates set for listed goods under GST schedule, using specific and ad valorem bases and retail price rules.
The schedule prescribes maximum compensation cess rates for specified supplies, referencing Customs Tariff headings and applying its interpretive rules. It sets distinct cess treatments-ad valorem and specific rates, including combined mechanisms-for categories such as pan masala, tobacco products, coal and similar fuels, aerated waters, motor vehicles and a residual 'any other supplies' category. It defines retail sale price for packaged goods (listing inclusions), and provides rules for multiple declared prices, post-clearance price increases, and area-specific declared prices for cess determination.
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