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        F. Acts / Amendment Acts

        Section 163 - Amendment of Schedule.

        Finance Act, 2023
        Goods and Services Tax (Compensation to states) Act

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        Retail sale price definition affects cess rate determination for specified tariff items and tobacco products. Amendment substitutes Schedule entries to fix cess bases: tariff item 2106 90 20 is charged as a percentage of the retail sale price per unit, and Chapter 24 is charged by a composite per thousand sticks plus an ad valorem component or an alternative percentage of retail sale price, subject to the Schedule cap; a new Explanation defines retail sale price, addresses multiple or altered package prices, and prescribes area specific application for cess determination.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Retail sale price definition affects cess rate determination for specified tariff items and tobacco products.

                              Amendment substitutes Schedule entries to fix cess bases: tariff item 2106 90 20 is charged as a percentage of the retail sale price per unit, and Chapter 24 is charged by a composite per thousand sticks plus an ad valorem component or an alternative percentage of retail sale price, subject to the Schedule cap; a new Explanation defines retail sale price, addresses multiple or altered package prices, and prescribes area specific application for cess determination.


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