Compensation Cess Act_Rate Schedule

THE SCHEDULE

[See section 8 (2)]

  1. In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and “Chapter”, wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
  2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), 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 Schedule.
S. No. Description of supply of goods or services Tariff item, heading, sub-heading, chapter, or supply of goods or services, as the case may be The maximum rate at which goods and services tax compensation cess may be collected
(1) (2) (3) (4)
1 Pan Masala 2106 9020 One hundred and thirty-five per cent. ad valorem.
2 Tobacco and manufactured tobacco substitutes, including tobacco products 24 Four thousand one hundred and seventy rupees per thousand sticks or two hundred and ninety per cent. ad valorem or a combination thereof, but not exceeding four thousand one hundred and seventy rupees per thousand sticks plus two hundred and ninety per cent. ad valorem
3 Coal, briquettes, ovoids and  similar solid fuels manufactured from coal, lignite, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated. 2701, 2702 or 2703 Four hundred rupees per tonne
4 Aerated waters. 2202 10 10 Fifteen per cent. ad valorem.
5 Motor cars and other motor vehicles principally designed for the transport of persons (other than motor vehicles for the transport of ten or more persons, including the driver), including station wagons and racing cars. 8703 Fifteen per cent. ad valorem.
6 Any other supplies   Fifteen per cent. ad valorem.

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