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<h1>Compensation cess rates under GST: schedule prescribes cess by tariff classification and retail price based unit rates.</h1> Notification under the GST (Compensation to States) Act, 2017 notifies the rates of compensation cess to be levied on specified goods by reference to tariff classifications set out in the Schedule. Rates are prescribed either as percentage/ ad valorem amounts or as specific per unit amounts tied to the retail sale price (R). The notification defines 'brand name' and 'declared retail sale price,' applies Customs Tariff interpretation rules to classification, and comes into force from the date specified in the notification.
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