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        GST

        Seeks to amend Notification 01/2025- Compensation Cess Tax (Rate), to prescribe GST rates on tobacco products. - 03/2025 - Compensation CESS Rate

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        Tobacco products: compensation cess entries in the Schedule are replaced with nil rates effective 1 February 2026. The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with 'Nil' for a comprehensive list of specified S. Nos. and subitems (S. Nos. 1 through 38 and listed alpha variants), thereby replacing the existing column (4) entries with 'Nil' for those items. The amendment is made under sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 and comes into force on the 1st day of February, 2026.
                      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.

                            Tobacco products: compensation cess entries in the Schedule are replaced with nil rates effective 1 February 2026.

                            The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with "Nil" for a comprehensive list of specified S. Nos. and subitems (S. Nos. 1 through 38 and listed alpha variants), thereby replacing the existing column (4) entries with "Nil" for those items. The amendment is made under sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 and comes into force on the 1st day of February, 2026.


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