1. Notification No.1/2017-Compensation Cess (Rate), GOI Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 28.6.2017 : Cess on Goods
2. Corrigendum, GOI Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 30.6.2017 : Cess on Goods corrigendum.
3. Notification No.3/2017-Compensation Cess (Rate), GOI Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 18.7.2017 : Cess on Goods corrigendum.
4. Notification No.5/2017-Compensation Cess (Rate), GOI Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 11.9.2017 : Cess on Goods amendments, substitute
5. Notification No. 1/2018- Compensation Cess (Rate), GOI, Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 25.01.2018; insert and substitute
6. Notification No. 2/2018- Compensation Cess (Rate), GOI, Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 26.07.2018; insert
7. Notification No. 2/2019- Compensation Cess (Rate), GOI, Ministry of Finance (Deptt. of Rev.) New Delhi, dt. 30.09.2019; insert, substitute
| S. No. |
Noti. S. No. |
Chapter/Heading/ Subheading/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
| |
|
5A
|
42A
|
87
|
All old and used motor vehicles
Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of Section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.
|
NIL
|
Sch.
|
01/18
25.1.18
|
25.1.18
| |
|
5B
|
4A
|
2202 99 90
|
Caffeinated Beverages
|
12%
|
Sch.
|
2/2019
30.9.19
|
1.10.19
| |
|
6
|
46
|
8703
|
Cars for physically handicapped persons, subject to the following conditions:
(a) 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
(b) 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
|
30.9.19
|
|
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
| |
|
17A
|
41A
|
27
|
Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and no input tax credit thereof has not been availed by any person.
|
NIL
|
Sch.
|
2/2018
26.7.18
|
27.7.18
| |
|
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 1500cc 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 thereunder.
|
3%
|
Sch.
|
1/2017
28.6.17
|
1.7.17
|
30.9.19
|
|
19A
|
51
|
8702
8703 31
|
Diesel driven motor vehicles of engine capacity not exceeding 1500cc 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 thereunder.
|
3%
|
Sch
|
02/2019
30.9.19
|
1.10.19
| |
|
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
| |
|
27A
|
46
|
8703
|
Following motor vehicles of length not exceeding 4000 mm, namely: -
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that 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 shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department
|
NIL
|
Sch
|
02/2019
30.9.19
|
1.10.19
| |
|
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:
(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 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 thereunder.
|
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 1500cc 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 thereunder.
|
15%
|
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.
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 thereunder.
|
15%
|
Sch.
|
5/2017
11.9.17
|
11.9.17
| |
|
31
|
47
|
8703 40, 8703 50
|
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
(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 thereunder.
|
NIL
|
Sch.
|
1/2017
28.6.17
|
1.7.17
|
10.9.17
|
|
31A
|
42B
|
87
|
Fuel Cell Motor Vehicles
|
NIL
|
Sch.
|
2/2018
26.7.18
|
27.7.18
| |
|
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 thereunder.
|
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
|
₹ 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
|
30.9.19
|
|
39A
|
42
|
8702 10, 8702 20, 8702 30, 8707 90
|
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. Nos. 50 and 51
|
15%
|
Sch.
|
2/2019
30.9.19
|
1.10.19
| |
|
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 1500cc 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 1500cc
|
17%
|
Sch.
|
5/2017
11.9.17
|
11.9.17
|
24.1.18
|
|
43A
|
52
|
8702 or 8703
|
Motor vehicles of engine capacity not exceeding 1500cc
|
17%
|
Sch.
|
01/18
25.1.18
|
25.1.18
| |
|
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 thereunder.
|
1%
|
Sch.
|
1/2017
28.6.17
|
1.7.17
|
30.9.19
|
|
56A
|
50
|
8702, 8703 21, 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 thereunder.
|
1%
|
Sch
|
02/2019
30.9.19
|
1.10.19
| |
|
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
| |
