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    <title>Seeks to amend Notification 01/2025- Compensation Cess Tax (Rate), to prescribe GST rates on tobacco products.</title>
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    <description>The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with &quot;Nil&quot; 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 &quot;Nil&quot; 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.</description>
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      <description>The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with &quot;Nil&quot; 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 &quot;Nil&quot; 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.</description>
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