Back Home Up Next

Index of Goods under Cess

Notifications

  1. Notification No.1/2017-Compensation Cess (Rate), GOI Ministry of Finance (Dept. of Rev.) New Delhi, dt; 28.6.2017 : : Cess on Goods
  2. Corrigandum, GOI Ministry of Finance (Dept of Rev.) New Delhi, dt; 30.6.2017 : Cess on Goods corriga.
  3. Notification No.3/2017-Compensation Cess (Rate), GOI Ministry of Finance (Dept of Rev.) New Delhi, dt; 18.7.2017 : Cess on Goods corriga.
  4. Notification No.5/2017-Compensation Cess (Rate), GOI Ministry of Finance (Dept of Rev.) New Delhi, dt; 11.9.2017 : Cess on Goods amendments, substitute
S. No. Noti. S. No Chapter/Heading/Sub- heading/Tariff item Description of the Goods Cess %, Cess Rate Schedule Noti. No. & date Period From Period To, Noti. No/dt
0 1 2 3 4 5 6 7 8
1 2 2202 10 10 Aerated waters 12% Sch. 1/2017 28.6.17 1.7.17
2 56 Any chapter All goods other than those mentioned at S. Nos. 1 to 55 above Nil Sch. 1/2017 28.6.17 1.7.17
3 52 8703 All goods other than those mentioned at S. Nos. 43 to 51 above 15% Sch. 1/2017 28.6.17 1.7.17 10.9.17
4 37 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand
name		 96% Sch. 1/2017 28.6.17 1.7.17
5 38 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name 89% Sch. 1/2017 28.6.17 1.7.17
6 46 8703 Cars for physically handicapped persons, subject to the following conditions:
  1. 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; and
  2. the 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 Sch. 1/2017 28.6.17 1.7.17
7 27 2403 99 10 Chewing tobacco (with lime tube) 142% Sch. 1/2017 28.6.17 1.7.17
8 26 2403 99 10 Chewing tobacco (without lime tube) 160% Sch. 1/2017 28.6.17 1.7.17
9 8 2402 10 10 Cigar and cheroots 21% or 
₹ 4170 per thousand, whichever is
higher		 Sch. 1/2017 28.6.17 1.7.17
10 11 2402 20 20 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 5% + 
₹ 2876 per thousand		 Sch. 1/2017 28.6.17 1.7.17 17.7.17
11 11 2402 20 20 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 5% + 
₹ 3668 per
thousand		 Sch. 3/2017 18.7.17 18.7.17
12 10 2402 20 10 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 5% + 
₹ 1591 per
thousand		 Sch. 1/2017 28.6.17 1.7.17 17.7.17
13 10 2402 20 10 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 5% + 
₹ 2076 per thousand		 Sch. 3/2017 18.7.17 18.7.17
14 16 2402 90 10 Cigarettes of tobacco substitutes ₹ 4006 per thousand Sch. 1/2017 28.6.17 1.7.17
15 9 2402 10 20 Cigarillos 21% or 
₹ 4170 per thousand, whichever is higher		 Sch. 1/2017 28.6.17 1.7.17
16 17 2402 90 20 Cigarillos of tobacco substitutes 12.5% or 
₹ 4,006 per thousand whichever is
higher		 Sch. 1/2017 28.6.17 1.7.17
17 39 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. ₹ 400 per tonne Sch. 1/2017 28.6.17 1.7.17
18 35 2403 99 70 Cut tobacco 20% Sch. 1/2017 28.6.17 1.7.17
19 51 8703 31 Diesel 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% Sch. 1/2017 28.6.17 1.7.17
20 44 8703 10 10,
8703 80		 Electrically operated vehicles, including three wheeled electric motor vehicles. NIL Sch. 1/2017 28.6.17 1.7.17
21 13 2402 20 40 Filter 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 millimetres 5% +
₹ 2126 per thousand		 Sch. 1/2017 28.6.17 1.7.17 17.7.17
22 13 2402 20 40 Filter 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 millimetres 5% + 
₹ 2747 per thousand		 Sch. 3/2017 18.7.17 18.7.17
23 14 2402 20 50 Filter 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 millimetres 5% + 
₹ 2876 per thousand		 Sch. 1/2017 28.6.17 1.7.17 17.7.17
24 14 2402 20 50 Filter 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 millimetres 5% + 
₹ 3668 per thousand		 Sch. 3/2017 18.7.17 18.7.17
25 12 2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres 5% + 
₹ 1591 per thousand		 Sch. 1/2017 28.6.17 1.7.17 17.7.17
26 12 2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres 5% + Rs.2076 per thousand Sch. 3/2017 18.7.17 18.7.17
27 28 2403 99 10 Filter khaini 160% Sch. 1/2017 28.6.17 1.7.17
28 48 8703 60,
8703 70		 Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion;
  1. Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
  2. Three wheeled vehicles
  3. 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.

 NIL Sch. 1/2017 28.6.17 1.7.17 10.9.17
29 48 8703 50,
8703 70		 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;          
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL Sch 5/2017 11.9.17 11.9.17
(b) Three wheeled vehicles NIL Sch 5/2017 11.9.17 11.9.17
(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm NIL Sch 5/2017 11.9.17 11.9.17

 
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.

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 Sch 5/2017 11.9.17 11.9.17
30 47

 

 8703 40, 8703 60

 

 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;

 

        

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL Sch 5/2017 11.9.17 11.9.17

 
(b) Three wheeled vehicles NIL Sch 5/2017 11.9.17 11.9.17

 
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm NIL Sch 5/2017 11.9.17 11.9.17

 
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above. NIL Sch 5/2017 11.9.17 11.9.17

 
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.        
31 47 8703 40, 8703 50, Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; NIL Sch. 1/2017 28.6.17 1.7.17 10.9.17
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing
such motor vehicles
(b) Three wheeled vehicles
(c) 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.
32 25 2403 91 00 Homogenised or reconstituted tobacco, bearing a brand name. 72% Sch. 1/2017 28.6.17 1.7.17
33 19 2403 11 10 Hookah’ or ‘gudaku’ tobacco bearing a brand name 72% Sch. 1/2017 28.6.17 1.7.17
34 49 8703 Hydrogen 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 Sch. 1/2017 28.6.17 1.7.17
35 30 2403 99 30 Jarda scented tobacco 160% Sch. 1/2017 28.6.17 1.7.17
36 3 2202 10 20 Lemonade 12% Sch. 1/2017 28.6.17 1.7.17
37 40 2702 Lignite, whether or not agglomerated, excluding jet Rs.400 per tonne Sch. 1/2017 28.6.17 1.7.17
38 43 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture
and accessories necessary for an ambulance from the factory manufacturing such motor vehicles		 NIL Sch. 1/2017 28.6.17 1.7.17
39 42 8702 10, 8702 20, 8702 30, 8707 90 Motor vehicles for the transport of not more than 13 persons, including the driver 15% Sch. corrig. 30.6.17 1.7.17
40 42 8702 10 Motor vehicles for the transport of ten or more persons, including the driver 15% Sch. 1/2017 28.6.17 NA NA
41 52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified
against entry at S. No 52B		 20% Sch. 5/2017 11.9.17 11.9.17
42 52B 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.		 22% Sch. 5/2017 11.9.17 11.9.17
43 52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17% Sch. 5/2017 11.9.17 11.9.17
44 53 8711 Motorcycles of engine capacity exceeding 350 cc. 3% Sch. 1/2017 28.6.17 1.7.17
45 18 2402 90 90 Other 12.5% or ₹ 4,006
per thousand whichever is higher		 Sch. 1/2017 28.6.17 1.7.17
46 21 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 11% Sch. 1/2017 28.6.17 1.7.17
47 54 8802 Other aircraft (for example, helicopters, aeroplanes), for personal use. 3% Sch. 1/2017 28.6.17 1.7.17
48 15 2402 20 90 Other cigarettes containing tobacco 5% + 
₹ 4170 per
thousand		 Sch. 1/2017 28.6.17 1.7.17 17.7.17
49 15 2402 20 90 Other cigarettes containing tobacco 36% + 
₹ 4170 per
thousand		 Sch. 3/2017 18.7.17 18.7.17
50 23 2403 19 90 Other smoking tobacco bearing a brand name 49% Sch. 1/2017 28.6.17 1.7.17
51 24 2403 19 90 Other smoking tobacco not bearing a brand name 11% Sch. 1/2017 28.6.17 1.7.17
52 4 2202 10 90 Others 12% Sch. 1/2017 28.6.17 1.7.17
53 36 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204% Sch. 1/2017 28.6.17 1.7.17
54 1 2106 90 20 Pan-masala 60% Sch. 1/2017 28.6.17 1.7.17
55 41 2703 Peat (including peat litter), whether or not agglomerated ₹ 400 per tonne Sch. 1/2017 28.6.17 1.7.17
56 50 8703 21 or 8703 22 Petrol, 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% Sch. 1/2017 28.6.17 1.7.17
57 29 2403 99 20 Preparations containing chewing tobacco 72% Sch. 1/2017 28.6.17 1.7.17
58 32 2403 99 50 Preparations containing snuff 72% Sch. 1/2017 28.6.17 1.7.17
59 22 2403 19 10 Smoking mixtures for pipes and cigarettes 290% Sch. 1/2017 28.6.17 1.7.17
60 31 2403 99 40 Snuff 72% Sch. 1/2017 28.6.17 1.7.17
61 45 8703 Three wheeled vehicles NIL Sch. 1/2017 28.6.17 1.7.17
62 34 2403 99 60 Tobacco extracts and essence not bearing a brand name 65% Sch. 1/2017 28.6.17 1.7.17
63 20 2403 11 10 Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’
tobacco or ‘gudaku’ not bearing a brand name		 17% Sch. 1/2017 28.6.17 1.7.17
64 33 2403 99 60 Tobacco extracts and essence bearing a brand name 72% Sch. 1/2017 28.6.17 1.7.17
65 7 2401 30 00 Tobacco refuse, bearing a brand name 61% Sch. 1/2017 28.6.17 1.7.17
66 6 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 65% Sch. 1/2017 28.6.17 1.7.17
67 5 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 71% Sch. 1/2017 28.6.17 1.7.17
68 55 8903 Yacht and other vessels for pleasure or sports 3% Sch. 1/2017 28.6.17 1.7.17
Back to Top