Rates of GST on compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified - notification No. 1/2017 amended - Decisions of 50th GST Council implemented.

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....nment of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th June, 2017, namely:-  In the said notification,  I. in the Schedule, -  (i) against S. No. 1, for the entry in column (3), the entry "Pan Masala with declared retail sale price" shall be substituted; (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "1A. 2106 90 20 Pan Masala, other than goods covered under S. No. 1 above  60%"; ....

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....price" shall be inserted;  (x) after S. No. 19 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "19A. 2403 11 10 'Hookah' or 'gudaku' tobacco, bearing a brand name, other than goods covered under S. No. 19 above 72%"; (xi) against S. No. 20, for the entry in column (3), after the words "brand name", the words "with declared retail sale price" shall be inserted;  (xii) after S. No. 20 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "20A. 2403 11 10 Tobacco used for smoking 'hookah&....

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....s covered under S. No. 23 above 49%"; (xix) against S. No. 24, for the entry in column (3), after the words "brand name", the words "with declared retail sale price" shall be inserted;  (xx) for S. No. 24A and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:- (1) (2) (3) (4) "24A. 2403 19 90 Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above 11% 24B. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name with declared retail sale price 0.36R per unit 24C. 2403 91 00 "Homogenised" or "reconstituted" tobacco, bearing a brand name,  other  goods covered und....

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.... (xxviii) after S. No. 29 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "29A. 2403 99 20 Preparations containing chewing tobacco, other than goods covered under S. No. 29 above 72%"; (xxix) against S. No. 30, for the entry in column (3), the entry "Jarda scented tobacco, with declared retail sale price" shall be substituted; (xxx) after S. No. 30 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "30A. 2403 99 30 Jarda scented tobacco, other than goods covered under S. No. 30 above 160%"; (xxxi) against S. No. 31, for the entry in colum....

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...., namely:- (1) (2) (3) (4) "34A. 2403 99 60 Tobacco extracts and essence, not bearing a brand name, other than goods covered under S. No. 34 above 65%"; (xxxix) against S. No. 35, for the entry in column (3), the entry "Cut tobacco, with declared retail sale price" shall be substituted; (xl) after S. No. 35 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "35A. 2403 99 70 Cut tobacco, other than goods covered under S. No. 35 above 20%"; (xli) against S. No. 36, for the entry in column (3), the entry "Pan masala containing tobacco 'Gutkha', with declared retail sale price " shall be subst....

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....y Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above. Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition." shall be substituted; II. In the Explanation, after clause (4), following clause shall be inserted, namely: - "(5) For the purposes of this notification, the words "declared retail sale price", with respect to the goods specified in column (3) of the Schedule above, shall mean the retail sale price of such goods which are required to be declared in compliance with the provisions of the ....