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of <h1>GST compensation cess rates for pan masala, tobacco, coal, beverages and motor vehicles, effective from 1 July 2017</h1> Notifies the goods and services tax compensation cess rates for specified goods under a Schedule linked to Customs Tariff classifications, for levy on intra-State and inter-State supplies of those goods. The Schedule prescribes cess rates for categories including pan masala, tobacco and tobacco substitutes (including products measured by 'R' based on declared retail sale price), aerated and other beverages, coal and specified coal-related supplies, and specified motor vehicles (including exclusions such as certain ambulances, electric vehicles and other listed vehicles). It adopts Customs Tariff interpretative rules for classification and defines 'brand name' and 'declared retail sale price' for applying the Schedule. The notification takes effect from 1 July 2017.
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