GST Cess rate for goods

Posted on 10 April 2023 Category : GST rates

Cess leviable for goods under GST in India

The following extract explains the details of rate of cess payable under GST in India.

GST Compensation Cess Rates for different supplies

[As per discussions in the GST Council Meeting held on 18^th May, 2017]

The fitment of rates of goods were discussed today during the 14^th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the rates of GST Compensation Cess to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes

S.	Description of supply	Tariff	item,	Rate for GST
No.		heading,	sub-	Compensation
		heading, Chapter,		Cess
		of goods or	service,
		as the case may be

(1)	(2)	(3)		(4)

1.	Pan Masala	2106 90 20		60%

Aerated waters, containing added sugar or other		2202 10
sweetening matter or flavoured

2.	Aerated waters	2202 10 10		12%

3.	Lemonade	2202 10 20		12%

4.	Others	2202 10 90		12%

Tobacco and Tobacco Products		24

5.	Unmanufactured tobacco (without lime tube) –	2401		71%
	bearing a brand name

6.	Unmanufactured tobacco (with lime tube) –	2401		65%
	bearing a brand name

7.	Tobacco refuse, bearing a brand name	2401 30 00		61%

8.	Chewing tobacco (without lime tube)	2403 99 10		160%

9.	Chewing tobacco (with lime tube)	2403 99 10		142%

10.	Filter khaini	2403 99 10		160%

11.	Jarda scented tobacco	2403 99 30		160%

12.	Pan masala containing tobacco ‘Gutkha’	2403 99 90		204%

Cigarettes

13.	Non- filter

14.	Not exceeding 65 mm	2402 20 10		5% + Rs.1591 per
	Not exceeding 65 mm			thousand
				thousand

15.	Exceeding 65 mm but not 70 mm	2402 20 20		5% + Rs.2876 per
	Exceeding 65 mm but not 70 mm			thousand
				thousand

16.	Filter

17.	Not exceeding 65 mm	2402 20 30		5% + Rs.1591 per
	Not exceeding 65 mm			thousand
				thousand

18.	Exceeding 65 mm but not 70 mm	2402 20 40		5% + Rs.2126 per
	Exceeding 65 mm but not 70 mm			thousand
				thousand



19.	Exceeding 70 mm but not 75 mm		2402 20 50	5% + Rs.2876 per
	Exceeding 70 mm but not 75 mm			thousand
				thousand

20.	Others		2402 20 90	5% + Rs.4170 per
	Others			thousand
				thousand

Other tobacco products

21.	Cigar and cheroots		2402 10 10	21% or Rs. 4170
				per thousand,
				whichever is higher

22.	Cigarillos		2402 10 20	21% or Rs. 4170
				per thousand,
				whichever is higher

23.	Cigarettes of tobacco substitutes		2402 90 10	Rs.4006 per
				thousand

24.	Cigarillos of tobacco substitutes		2402 90 20	12.5% or Rs. 4,006
				per thousand
				whichever is higher

25.	Other		2402 90 90	12.5% or Rs. 4,006
				per thousand
				whichever is higher

26.	'Hookah' or 'gudaku' tobacco tobacco bearing a		2403 11 00	72%
	brand name

27.	Tobacco used for smoking 'hookah'or	'chilam'	2403 11 00	17%
	commonly known as 'hookah' tobacco or 'gudaku'

28.	Other smoking tobacco not bearing a brand name.		2403 11 90	11%

29.	Smoking mixtures for pipes and cigarettes		2403 19 10	290%

30.	Other smoking tobacco bearing a brand name		2403 19 90	49%

31.	Other smoking tobacco not bearing a brand name		2403 19 90	57%

32.	“Homogenised” or “reconstituted”	tobacco,	2403 91 00	72%
	bearing a brand name

33.	Preparations containing chewing tobacco		2403 99 20	72%

34.	Snuff		2403 99 40	72%

35.	Preparations containing snuff		2403 99 50	72%

36.	Tobacco extracts and essence bearing a brand		2403 99 60	72%
	name



37.	Tobacco extracts and essence not bearing a brand	2403 99	60	65%
	name

38.	Cut tobacco	2403 99	70	20%

39.	All goods, other than pan masala containing	2403 99	90	96%
	tobacco 'gutkha', bearing a brand name

40.	All goods, other than pan masala containing	2403 99	90	89%
	tobacco 'gutkha', not bearing a brand name

Others

41.	Coal; briquettes, ovoids and similar solid fuels	2701		Rs.400 per tonne
	manufactured from coal.

42.	Lignite, whether or not agglomerated, excluding	2702		Rs.400 per tonne
	jet

43.	Peat (including peat litter), whether or not	2703		Rs.400 per tonne
	agglomerated

Motor Vehicles

44.	Motor vehicles (10<persons <13)	8702		15%

45.	Small Cars (length < 4 m ; Petrol<1200 cc )	8703		1%

46.	Small Cars (length < 4 m ; Diesel < 1500 cc)	8703		3%

47.	Mid Segment Cars (engine < 1500 cc)	8703		15%

48.	Large Cars (engine > 1500 cc)	8703		15%

49.	Sports Utility Vehicles (length > 4m ; engine >	8703		15%
	1500 cc; ground clearance > 170 mm)

50.	Mid Segment Hybrid Cars (engine < 1500 cc)	8703		15%

51.	Hybrid motor vehicles > 1500 cc	8703		15%

52.	Hydrogen vehicles based on fuel cell tech > 4m	8703		15%

53.	Motorcycles (engine > 350 cc)	8711		3%

54.	Aircrafts for personal use.	8802		3%

55.	Yacht and other vessels for pleasure or sports	8903		3%