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Notification No. 1/2017-Compensation Cess (Rate): Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

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Important Keyword: GST, CGST, SGST, IGST, UTGST, F.No.354/117/2017-TRU, Notification No. 1/2017-Compensation Cess (Rate), Section 8(2) GST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 1/2017-Compensation Cess (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R.    (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column (4) of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description of which is specified in the corresponding entry in column (3) and falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.

Schedule
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsRate of goods and services tax compensation cess
(1)(2)(3)(4)
1.2106 90 20Pan-masala60%
2.2202 10 10Aerated waters12%
3.2202 10 20Lemonade12%
4.2202 10 90Others12%
5.2401Unmanufactured tobacco   (without   lime   tube)   – bearing a brand name71%
6.2401Unmanufactured tobacco (with lime tube) – bearing a brand name65%
7.2401 30 00Tobacco refuse, bearing a brand name61%
8.2402 10 10Cigar and cheroots21% or Rs. 4170 per thousand, whichever is higher
9.2402 10 20Cigarillos21% or Rs. 4170 per thousand, whichever is higher
10.2402 20 10Cigarettes   containing   tobacco   other    than   filter cigarettes, of length not exceeding 65 millimetres5% + Rs.1591 per thousand
11.2402 20 20Cigarettes   containing   tobacco   other    than   filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres5% + Rs.2876 per thousand
12.2402 20 30Filter cigarettes of length (including the length of the5% + Rs.1591
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsRate of goods and services tax compensation cess
(1)(2)(3)(4)
  filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetresper thousand
13.2402 20 40Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres5% + Rs.2126 per thousand
14.2402 20 50Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres5% + Rs.2876 per thousand
15.2402 20 90Other cigarettes containing tobacco5% + Rs.4170 per thousand
16.2402 90 10Cigarettes of tobacco substitutesRs.4006 per thousand
17.2402 90 20Cigarillos of tobacco substitutes12.5% or Rs. 4,006 per thousand whichever is higher
18.2402 90 90Other12.5% or Rs. 4,006 per thousand whichever is higher
19.2403 11 10‘Hookah’ or ‘gudaku’ tobacco bearing a brand name72%
20.2403 11 10Tobacco used for smoking ‘hookah’ or                                                                          ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name17%
21.2403 11 90Other water pipe smoking tobacco not bearing a brand name.11%
22.2403 19 10Smoking mixtures for pipes and cigarettes290%
23.2403 19 90Other smoking tobacco bearing a brand name49%
24.2403 19 90Other smoking tobacco not bearing a brand name11%
25.2403 91 00“Homogenised” or “reconstituted” tobacco, bearing a brand name72%
26.2403 99 10Chewing tobacco (without lime tube)160%
27.2403 99 10Chewing tobacco (with lime tube)142%
28.2403 99 10Filter khaini160%
29.2403 99 20Preparations containing chewing tobacco72%
30.2403 99 30Jarda scented tobacco160%
31.2403 99 40Snuff72%
32.2403 99 50Preparations containing snuff72%
33.2403 99 60Tobacco extracts and essence bearing a brand name72%
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsRate of goods and services tax compensation cess
(1)(2)(3)(4)
34.2403 99 60Tobacco extracts and essence not bearing a brand name65%
35.2403 99 70Cut tobacco20%
36.2403 99 90Pan masala containing tobacco ‘Gutkha’204%
37.2403 99 90All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name96%
38.2403 99 90All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name89%
39.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal.Rs.400 per tonne
40.2702Lignite, whether or not agglomerated, excluding jetRs.400 per tonne
41.2703Peat    (including    peat    litter),    whether    or    not agglomeratedRs.400 per tonne
42.8702 10Motor vehicles for the transport of ten or more persons, including the driver15%
43.8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesNIL
44.8703 10 10, 8703 80Electrically    operated    vehicles,    including    three wheeled electric motor vehicles.NIL
45.8703Three wheeled vehiclesNIL
46.8703Cars for physically handicapped persons, subject to the following conditions: an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; andthe buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.NIL
47.8703 40, 8703 50,Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesThree wheeled vehiclesMotor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determinedNIL
S. No.Chapter / Heading / Sub-heading / Tariff itemDescription of GoodsRate of goods and services tax compensation cess
(1)(2)(3)(4)
  as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 
48.8703 60, 8703 70Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesThree wheeled vehiclesMotor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000  mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.NIL
49.8703Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.NIL
50.8703 21 or 8703 22Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.1%
51.8703 31Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.3%
52.8703All goods other than those mentioned at S. Nos. 43 to 51 above15%
53.8711Motorcycles of engine capacity exceeding 350 cc.3%
54.8802Other aircraft (for example, helicopters, aeroplanes), for personal use.3%
55.8903Yacht and other vessels for pleasure or sports3%
56.Any chapterAll goods other than those mentioned at S. Nos. 1 to 55 aboveNil

Explanation.–

  • In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
  • The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
  • For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

2.       This notification shall come into force with effect from the 1st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 46/2017 – Integrated Tax (Rate): Seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of ITC on certain fabrics.

Web Stories: Notification No. 46/2017 – Integrated Tax (Rate): Seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of ITC on certain fabrics.

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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