S. No.

Description of supply

Tariff item, heading, sub-heading, Chapter, of goods or  service, as the case may be

Rate for GST Compensation Cess 

(1)

(2)

(3)

(4)

1.  

Pan Masala

2106 90 20

60%

Aerated waters, containing added sugar or other sweetening matter or flavoured

2202 10

2.  

Aerated waters

2202 10 10

12%

3.  

Lemonade

2202 10 20

12%

4.  

Others

2202 10 90

12%

Tobacco and Tobacco Products

24

5.  

Unmanufactured tobacco (without lime tube) – bearing a brand name

2401

71%

6.  

Unmanufactured tobacco (with lime tube) – bearing a brand name

2401

65%

7.  

Tobacco refuse, bearing a brand name

2401 30 00

61%

8.  

Chewing tobacco (without lime tube)

2403 99 10

160%

9.  

Chewing tobacco (with lime tube)

2403 99 10

142%

10.  

Filter khaini

2403 99 10

160%

11.  

Jarda scented tobacco

2403 99 30

160%

12.  

Pan masala containing tobacco ‘Gutkha’

2403 99 90

204%

Cigarettes

13.  

Non- filter

14.  

Not exceeding 65 mm

2402 20 10

5% + ₹ 1591 per thousand

15.  

Exceeding 65 mm but not 70 mm

2402 20 20

5% + ₹ 2876 per thousand

16.  

Filter

17.  

Not exceeding 65 mm

2402 20 30

5% + ₹ 1591 per thousand

18.  

Exceeding 65 mm but not 70 mm

2402 20 40

5% + ₹ 2126 per thousand

19.  

Exceeding 70 mm but not 75 mm

2402 20 50

5% + ₹ 2876 per thousand

20.  

Others

2402 20 90

5% + ₹ 4170 per thousand

Other tobacco products

21.  

Cigar and cheroots

2402 10 10

21% or ₹ 4170 per thousand, whichever is higher

22.  

Cigarillos

2402 10 20

21% or ₹ 4170 per thousand, whichever is higher

23.  

Cigarettes of tobacco substitutes

2402 90 10

Rs.4006 per thousand

24.  

Cigarillos of tobacco substitutes

2402 90 20

12.5% or ₹ 4,006 per thousand whichever is higher

25.  

Other

2402 90 90

12.5% or ₹ 4,006 per thousand whichever is higher

26.  

'Hookah'  or 'gudaku' tobacco tobacco bearing a brand name

2403 11 00

72%

27.  

Tobacco used for smoking 'hookah'or  'chilam' commonly known as 'hookah' tobacco or 'gudaku'

2403 11 00

17%

28.  

Other smoking tobacco not bearing a brand name.

2403 11 90

11%

29.  

Smoking mixtures for pipes and cigarettes

2403 19 10

290%

30.  

Other smoking tobacco bearing a brand name

2403 19 90

49%

31.  

Other smoking tobacco not bearing a brand name

2403 19 90

57%

32.  

“Homogenised” or “reconstituted” tobacco, bearing a brand name

2403 91 00

72%

33.  

Preparations containing chewing tobacco

2403 99 20

72%

34.  

Snuff

2403 99 40

72%

35.  

Preparations containing snuff

2403 99 50

72%

36.  

Tobacco extracts and essence bearing a brand name

2403 99 60

72%

37.  

Tobacco extracts and essence not bearing a brand name

2403 99 60

65%

38.  

Cut tobacco

2403 99 70

20%

39.  

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name

2403 99 90

96%

40.  

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

2403 99 90

89%

Others

41.  

Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 

2701

Rs.400 per tonne

42.  

Lignite, whether or not agglomerated, excluding jet

2702

Rs.400 per tonne

43.  

Peat (including peat litter), whether or not agglomerated

2703

Rs.400 per tonne

Motor Vehicles

44.  

Motor vehicles (10<persons <13)

8702

15%

45.  

Small Cars (length < 4 m ; Petrol<1200 cc )

8703

1%

46.  

Small Cars (length < 4 m ; Diesel < 1500 cc)

8703

3%

47.  

Mid Segment Cars (engine < 1500 cc)

8703

15%

48.  

Large Cars (engine > 1500 cc)

8703

15%

49.  

Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm)

8703

15%

50.  

Mid Segment Hybrid Cars (engine < 1500 cc)

8703

15%

51.  

Hybrid  motor vehicles > 1500 cc

8703

15%

52.  

Hydrogen vehicles based on fuel cell tech > 4m 

8703

15%

53.  

Motorcycles (engine > 350 cc)

8711

3%

54.  

Aircrafts for personal use.

8802

3%

55.  

Yacht and other vessels for pleasure or sports

8903

3%