S. No. | Description of supply | Tariff item, heading, subheading, 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% |