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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....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%"; (iii) against S. No. 5, for the entry in column (3), after the words "brand name", ....

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....; 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' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku', not bearing a brand name, other than goods covered under S. No. 20 above 17%"; (xiii) against S. No. 21, for the entry in column (3), after the words "brand name", the words "with declared retail sale price" shall be inserte....

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....d 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 under S. No. 24 B above 72%"; (xxi) against S. No. 26, for the entry in column (3), the entry "Chewing tobacco (without lime tube), with declared retail sale price" shall be substituted; (xxii) after S. No. 26 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "26A. 2403 99 10 Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above 160%"; (xxiii) against S. No. 27, for the entry i....

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.... covered under S. No. 30 above 160%"; (xxxi) against S. No. 31, for the entry in column (3), the entry "Snuff, with declared retail sale price" shall be substituted; (xxxii) after S. No. 31 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "31A. 2403 99 40 Snuff, other than goods covered under S. No. 31 above 72%"; (xxxiii) against S. No. 32, for the entry in column (3), the entry "Preparations containing snuff, with declared retail sale price" shall be substituted; (xxxiv) after S. No. 32 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) "32A. 2403 99 50 Preparations containing snuff, other tha....

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....and entries shall be substituted, namely: - (1) (2) (3) (4) "36A. 2403 99 90 Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above 204%"; (xliii) for S. No. 36B and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- (1) (2) (3) (4) "36B. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price 0.43R per unit"; (xliv) after S. No. 36B and the entries relating the, the following S. Nos. and entries shall be substituted, namely: - (1) (2) (3) (4) "36C. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand ....