Compensation Cess of Goods as on 01.04.2023

List of Goods with compensation cess in Goods and Services Tax Rate are listed below.

 

Heading/ Sub-heading Description of Goods Compensation Cess Rate
2106 90 20 Pan-masala 60%

2202 10 10

Aerated waters

12%

2202 10 20

Lemonade

12%

2202 10 90

Lemonade

12%

2401

Unmanufactured tobacco (without lime tube) - bearing a brand name

71%

2401

Unmanufactured tobacco (without lime tube) - bearing a brand name

71%

2401

Unmanufactured tobacco (with lime tube) - bearing a brand name

65%

2401 30 00

Tobacco refuse, bearing a brand name

61%

2402 10 10

Cigar and cheroots

21% or Rs. 4170 per thousand, whichever is higher

2402 10 20

Cigarillos

21% or Rs. 4170 per thousand, whichever is higher

2402 20 10

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres

5% + Rs.2076 per thousand

2402 20 20

Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres

5% + Rs.3668 per thousand

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

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% + Rs.2747 per thousand

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% + Rs.3668 per thousand

2402 20 90

Other cigarettes containing tobacco

36% + Rs.4170 per thousand

2402 90 10

Cigarettes of tobacco substitutes

Rs.4006 per thousand

2402 90 20

Cigarillos of tobacco substitutes

12.5% or Rs. 4,006 per thousand whichever is higher

2402 90 90

Other

12.5% or Rs. 4,006 per thousand whichever is higher

2403 11 10

'Hookah' or 'gudaku' tobacco bearing a brand name

72%

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name

17%

 

 

Heading/ Sub-heading

Description of Goods

Compensation Cess Rate

2403 11 90

Other water pipe smoking tobacco not bearing a brand name

11%

2403 19 10

Smoking mixtures for pipes and cigarettes

290%

2403 19 90

Other smoking tobacco bearing a brand name

49%

2403 19 90

Other smoking tobacco not bearing a brand name

11%

2403 91 00

"Homogenised" or "reconstituted" tobacco, bearing a brand name

72%

2403 99 10

Chewing tobacco (without lime tube)

160%

2403 99 10

Chewing tobacco (with lime tube)

142%

2403 99 20

Preparations containing chewing tobacco

72%

2403 99 30

Jarda scented tobacco

160%

2403 99 40

Snuff

72%

2403 99 50

Preparations containing snuff

72%

2403 99 60

Tobacco extracts and essence bearing a brand name

72%

2403 99 60

Tobacco extracts and essence not bearing a brand name

65%

2403 99 70

Cut tobacco

20%

2403 99 90

Pan masala containing tobacco 'Gutkha'

204%

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name

96%

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

89%

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

Rs. 400 per Tonne

2702

Lignite, whether or not agglomerated, excluding jet

Rs. 400 per Tonne

 

 

 

Heading/ Sub-heading

Description of Goods

Compensation Cess Rate

2703

Peat (including peat litter), whether or not agglomerated

Rs. 400 per Tonne

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

8702 10, 8702 20, 8702 30, 8702 90

Motor vehicles for the transport of not more than 13 persons, including the driver

15%

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

8702 or 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

8703 10 10, 8703 80

Electrically operated vehicles, including three wheeled electric motor vehicles

Nil

8703

Three wheeled vehicles

Nil

8703 Cars for physically handicapped persons, subject to the following conditions:
a)
b)
[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
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

8703 40, 8703 60

(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
(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.

15%

8704 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
8705 50, 8703 70 (b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
(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

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

8702, 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%

8702, 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%

8703 Motor vehicles of engine capacity not exceeding 1500 cc 17%
8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B 20%

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%

8711

Motorcycles of engine capacity exceeding 350 cc

3%

8802

Other aircraft (for example, helicopters, aeroplanes), for personal use

3%

8903

Yacht and other vessels for pleasure or sports

3%

Any chapter All goods other than those mentioned at S. Nos. 1 to 55 above Nil