<h1>GST Compensation Cess rates impose ad valorem and specific levies on tobacco, beverages, fuels and luxury vehicles.</h1> GST Council approved a schedule of GST Compensation Cess applying ad valorem and specific cess rates across categories: aerated waters and pan masala; a detailed matrix of tobacco and tobacco-product cess rates (including chewing tobacco, gutkha, cigarettes by type and length, cigars/cigarillos and smoking preparations); specified per tonne cess on coal, lignite and peat; and percentage cess on motor vehicles, motorcycles, private aircraft and yachts, calibrated by product class and technical characteristics.