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of <h1>GST Notification Amended: New Cess Rates for Tobacco and Pan Masala, Changes in Utility Vehicle Classifications.</h1> The Central Government, following recommendations from the GST Council, has amended Notification No. 1/2017 regarding GST compensation cess rates under the Goods and Services Tax (Compensation to States) Act, 2017. Effective from July 27, 2023, the amendments specify new cess rates for various tobacco products and pan masala, with rates ranging from 11% to 290%. The notification also clarifies the definition of 'declared retail sale price' for these goods, aligning it with the Legal Metrology Act, 2009. Additional details include changes to utility vehicle classifications and related cess rates.
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