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          <h1>Finance Act 2023 updates GST Compensation Act 2017: Revised tax rates for tariff items and retail sale price definition.</h1> The Finance Act, 2023 amends the Goods and Services Tax (Compensation to States) Act, 2017, specifically altering the Schedule related to tax rates. For tariff item 2106 90 20, the rate is changed to fifty-one percent of the retail sale price per unit. For Chapter 24, the rate is revised to a combination not exceeding four thousand one hundred and seventy rupees per thousand sticks plus two hundred and ninety percent ad valorem or one hundred percent of the retail sale price per unit. An explanation is added defining 'retail sale price' and detailing how it is determined under various conditions.

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