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<h1>Compensation cess rates updated for tobacco and pan-masala; new branded/non branded and declared retail price distinctions applied.</h1> The notification amends the compensation cess schedule under the Compensation to States Act, 2017 by revising entries and inserting new sub-entries that distinguish goods by brand name and by whether they have a 'declared retail sale price,' prescribes specific ad valorem percentage rates and unit-based cess for numerous tobacco and pan-masala commodity codes, substitutes a detailed description for certain utility vehicles, and inserts an Explanation defining 'declared retail sale price' as the retail price required to be declared under the Legal Metrology Act; effective 27th July, 2023.
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