Monday, 5 June 2017

GST Compensation Cess Rates for different supplies

GST Compensation Cess Rates for different supplies

The fitment of rates of goods were discussed today during the 14th  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. No.
Description of supply
Tariff item, heading, sub-heading, Chapter, of goods or service, as the case may be
Rate for GST Compensation Cess
(1)
(2)
(3)
(4)
1.
Pan Masala
2106 90 20
60%
Aerated waters, containing added sugar or other sweetening matter or flavoured
2202 10

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) –
bearing a brand name
2401
71%
6.
Unmanufactured  tobacco  (with  lime  tube)  –
bearing a brand name
2401
65%
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 thousand
15.
Exceeding 65 mm but not 70 mm
2402 20 20
5% + Rs.2876 per thousand
16.
Filter


17.
Not exceeding 65 mm
2402 20 30
5% + Rs.1591 per thousand
18.
Exceeding 65 mm but not 70 mm
2402 20 40
5% + Rs.2126 per thousand
19.
Exceeding 70 mm but not 75 mm
2402 20 50
5% + Rs.2876 per thousand
20.
Others
2402 20 90
5% + Rs.4170 per 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 brand name
2403 11 00
72%
27.
Tobacco used for smoking 'hookah'or   'chilam' commonly known as 'hookah' tobacco or 'gudaku'
2403 11 00
17%
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,
bearing a brand name
2403 91 00
72%
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 name
2403 99 60
72%
37.
Tobacco extracts and essence not bearing a brand name
2403 99 60
65%
38.
Cut tobacco
2403 99 70
20%
39.
All  goods,  other  than  pan  masala  containing tobacco 'gutkha', bearing a brand name
2403 99 90
96%
40.
All  goods,  other  than  pan  masala  containing tobacco 'gutkha', not bearing a brand name
2403 99 90
89%
Others


41.
Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
2701
Rs.400 per tonne
42.
Lignite, whether or not agglomerated, excluding jet
2702
Rs.400 per tonne
43.
Peat  (including  peat  litter),  whether  or  not agglomerated
2703
Rs.400 per tonne
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 > 1500 cc; ground clearance > 170 mm)
8703
15%
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%

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