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        GST

        Rate of goods and services tax compensation cess - Rate of cess as specified that shall be levied on the intra-State supplies or inter-State supplies - Seeks to amend Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 - 02/2023 - Compensation CESS Rate

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        GST compensation cess adjusted to specified per unit retail price rates for tobacco and pan masala, with R defined as retail sale price. Amends the Schedule to the principal notification by substituting specified per unit entries for multiple tariff items relating to tobacco, pan masala and related products, inserting new entries for homogenised/reconstituted tobacco and pan masala categories, and updating certain tariff classifications; per unit rates are expressed in terms of R denoting retail sale price.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            GST compensation cess adjusted to specified per unit retail price rates for tobacco and pan masala, with R defined as retail sale price.

                            Amends the Schedule to the principal notification by substituting specified per unit entries for multiple tariff items relating to tobacco, pan masala and related products, inserting new entries for homogenised/reconstituted tobacco and pan masala categories, and updating certain tariff classifications; per unit rates are expressed in terms of R denoting retail sale price.


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