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of <h1>Central Government Updates GST Compensation Cess Rates for Tobacco Products, Effective April 1, 2023, Under Notification No. 1/2017.</h1> The Central Government has amended the Goods and Services Tax (Compensation to States) Act, 2017, specifically Notification No. 1/2017-Compensation Cess (Rate), effective April 1, 2023. The amendments adjust the compensation cess rates for various goods, including tobacco products, with specific unit rates outlined for each item. The term 'R' in the notification refers to the retail sale price. An example provided illustrates the calculation of the cess for Pan Masala, showing a levy of Rs. 3.2 per unit based on a retail price of Rs. 10.
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