TaxTMI 
TaxTMI 
Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified
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....ompensation cess (1) (2) (3) (4) 1. 2106 90 20 ^62[Pan Masala with declared retail sale price] ^127[Nil] ^63[1A. 2106 90 20 Pan Masala, other than goods covered under S. No. 1 above ^128[Nil]] 2. 2202 10 10 Aerated waters ^108[Nil] 3. 2202 10 20 Lemonade ^109[Nil] 4. 2202 10 90 Others ^110[Nil] ^24[4A. 22029990 Caffeinated Beverages ^111[Nil]] ^29[4B. 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. ^112[Nil]] 5. 2401 Unmanufactured tobacco (without lime tube) - bearing a brand name ^64[with declared retail sale price] ^129[Nil] ^65[5A. 2401 Unmanufactured tobacco (without lime tube)- bearing a brand name, other than goods covered under S. No. 5 above ^130[Nil]] 6. 2401 Unmanufactured tobacco (with lime tube) - bearing a brand name ^66[with declared retail sale price] ^131[Nil] ^67[6A. 2401 Unmanufactured tobacco (with lime tube)- bearing a brand name, other than goods covered under S. No. 6 above ^132[Nil]] 7. 2401 30 00 Tobacco refuse, bearing a brand name ^68[with declared retail sale price....
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....il] ^75[21A. 2403 11 90 Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above ^151[Nil]] 22. 2403 19 10 ^76[Smoking mixtures for pipes and cigarettes, with declared retail sale price] ^152[Nil] ^77[22A. 2403 19 10 Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above ^153[Nil]] 23. 2403 19 90 Other smoking tobacco bearing a brand name ^78[with declared retail sale price] ^154[Nil] ^79[23A. 2403 19 90 Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above ^155[Nil]] 24. 2403 19 90 Other smoking tobacco not bearing a brand name ^80[with declared retail sale price] ^156[Nil] ^81[24A. 2403 19 90 Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above ^157[Nil] 24B. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name with declared retail sale price ^158[Nil] 24C. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name, other goods covered under S. No. 24 B above ^159[....
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....03 99 90 ^102[Pan masala containing tobacco 'Gutkha', with declared retail sale price] ^181[Nil] ^103[36A. 2403 99 90 Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above ^182[Nil]] ^104[36B. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price ^183[Nil]] ^105[36C. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above ^184[Nil] 36D. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price ^185[Nil] 36E. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above ^186[Nil]] 37. ^59[2404 11 00, 2404 19 00] All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name ^187[Nil] 38. ^60[2404 11 00, 2404 19 00] All goods, other than pan masala containing tobacc....
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....reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL (b) Three wheeled vehicles NIL (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm NIL (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. ^117[Nil] Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.] ^16[48 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL (b) Three wheeled vehicles NIL (c) Motor vehicles of engine capacity not exceeding 1500 cc and of....
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.... other than those mentioned at S. Nos. 1 to 55 above Nil Explanation.- (1) In this Schedule, "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. (3) For the purposes of this notification, the phrase "brand name" means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. ^61[(4) For the purposes of this notification, "R" appearing in column (4) means "retail sale price" as provided ....
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....day of July, 2017 before it was read as, "^4[5%+ Rs. 3668 per thousand]" 11. Substituted vide Notification No. 03/2017 - Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, "^5[5% + Rs. 2076 per thousand]" 12. Substituted vide Notification No. 03/2017 - Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, "^6[5% + Rs. 2747 per thousand]" 13. Substituted vide Notification No. 03/2017 - Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, "^7[5% + Rs. 3668 per thousand]" 14. Substituted vide Notification No. 03/2017 - Dated 18-7-2017, w.e.f. 18th day of July, 2017 before it was read as, "^8[36% + Rs. 4170 per thousand]" 15 Substituted vide Notification No. 5/2017 dated 11-9-2017, before it was read as, 47. 8703 40, 8703 50, Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three w....
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....in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase." 27. Substituted vide Notification No. 2/2019-Compensation Cess (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "8703 21 or 8703 22" 28. Substituted vide Notification No. 2/2019-Compensation Cess (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "8703 31" 29. Inserted vide Notification No. 1/2021-Compensation Cess (Rate) dated 30-09-2021 w.e.f. 01-10-2021 30. Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "2403 91 00" 31. Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "2403 99 90" 32. Substituted vide Notification No. 2/2021-Compensation Cess (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "2403 99 90" 33. Substituted vide Notification No.....
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....142%" 49. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "160%" 50. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as,"72%" 51. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "160%" 52. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "72%" 53. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "72%" 54. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "72%" 55. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "65%" 56. Substituted vide Notification No. 2/2023-Compensation Cess (Rate), dated 31.03.2023,w.e.f. 01.04.2023 before it was read as, "20%" 57. Substituted vide Notification No. 2/2023-Compensat....
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.... Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 78. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 79. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 80. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 81. Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "^45[24A. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name 0.36R per unit]" 82. Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "Chewing tobacco (without lime tube)" 83. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 84. Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "Chewing tobacco (with lime tube)" 85. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26....
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.... other than pan masala containing tobacco 'gutkha', bearing a brand name 0.43R per unit" 104. Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "36B 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 0.43R per unit]" 105. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 106. Substituted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above." 107. Inserted vide Notification No. 3/2023-Compensation Cess (Rate) dated 26-07-2023 w.e.f. 27-07-2023 108. Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "12%" 109. Substitut....
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....otification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "3%" 126. Substituted vide Notification No. 02/2025-Compensation Cess (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "3%" 127. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^35[0.32R per unit]" 128. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "60%" 129. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^36[0.36R per unit]" 130. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "71%" 131. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^37[0.36R per unit]" 132. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it w....
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....ubstituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^39[0.36R per unit]" 147. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "72%" 148. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^40[0.12R per unit]" 149. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "17%" 150. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^41[0.08R per unit]" 151. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "11%" 152. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^42[0.69R per unit]" 153. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated ....
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.....f. 01-02-2026 before it was read as, "72%" 169. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^51[0.56R per unit]" 170. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "160%" 171. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^52[0.36R per unit]" 172. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "72%" 173. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^53[0.36R per unit]" 174. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "72%" 175. Substituted vide Notification No. 03/2025-Compensation Cess (Rate) dated 31-12-2025 w.e.f. 01-02-2026 before it was read as, "^54[0.36R per unit]" 176. Substituted vide Notification N....