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Compensation Cess
Can you pls tell me the applicability and rate of compensation cess ??
Replies (1)
Applicability of Compensation Cess
Under GST regime, Compensation Cess is applicable on both supply of goods and services that have been notified by the Government of India. In addition to this, both intra-state and inter-state supply of goods and services attracts GST cess. Following is the list of some goods that attract compensation cess in India:
S. No.
HS Code
Descripttion of Goods
Rate of Compensation Cess
1.
21069020
Pan-masala
60%
2.
22021010
Aerated Waters
12%
3.
22021020
Lemonade
12%
4.
2401
Unmanufactured Tobacco With or Without Lime Tube
71% for without lime tube and 65% for with lime tube
5.
24021010
Cigar and Cheroots
21% or INR 4170 per thousand, whichever is higher
6.
24021020
Cigarillos
21% or INR 4170 per thousand, whichever is higher
7.
24022010
Cigarettes Containing Tobacco other than Filter Cigarettes, or Length Not Exceeding 65 millimetres
5% + INR 1591 per thousand
8.
24022020
Cigarettes Containing Tobacco other than Filter Cigarettes, or Length Not Exceeding 65 millimetres but Not Exceeding 75 millimetres
5% + INR 2876 per thousand
9.
24029010
Cigarettes of Tobacco Substitutes
INR 4006 per thousand
10.
24029020
Cigarillos of Tobacco Substitutes
12.5% or INR 4006 per thousand whichever is higher
11.
24031110
Hookah or Gudaku Tobacco Bearing a Brand Name
72%
12.
24031110
Tobacco used for Smoking "Hookah" or 'Chilam' Commonly Known as 'Hookah' Tobacco or 'Gudaku' Not Bearing a Brand Name
17%
13.
24031190
Other Water Pipe Smoking Tobacco Not Bearing a Brand Name
11%
14.
24031910
Smoking Mixtures for Pipes and Cigarettes
290%
15.
24039910
Chewing tobacco With or Without Lime Tube
160% without lime tube and 142% with lime tube
16.
24039910
Filter Khaini
160%
17.
24039920
Preparations Containing Chewing Tobacco
72%
18.
24039930
Jarda Scented Tobacco
160%
19.
24039940
Snuff
72%
20.
24039950
Preparations Containing Snuff
72%
21.
24039970
Cut Tobacco
20%
22.
24039990
Pan-masala Containing Tobacco “Gutkha”
204%
23.
2701
Coal; Briquettes, Ovoids and Similar Solid Fuels Manufactured from Coal
INR 400 per tonne
24.
2702
Lignite, Whether or Not Agglomerated Excluding Jet
INR 400 per tonne
25.
2703
Peat (Including Peat Litter), Whether or Not Agglomerated
INR 400 per tonne
26.
870210
Motor Vehicles for the Transport of Ten or More Persons Including the Driver
15%
27.
87031010, 870380
Electrically Operated Vehicles Including Three Wheeled Electric Motor Vehicles
NIL
28.
8711
Motorcycles of Engine Capacity Exceeding 350cc.
3%
29.
8802
Other Aircraft (For Example, Helicopters, Aeroplanes), for Personal Use.
3%
30.
8903
Yacht and Other Vessels for Pleasure or Sports
Under GST regime, Compensation Cess is applicable on both supply of goods and services that have been notified by the Government of India. In addition to this, both intra-state and inter-state supply of goods and services attracts GST cess. Following is the list of some goods that attract compensation cess in India:
S. No.
HS Code
Descripttion of Goods
Rate of Compensation Cess
1.
21069020
Pan-masala
60%
2.
22021010
Aerated Waters
12%
3.
22021020
Lemonade
12%
4.
2401
Unmanufactured Tobacco With or Without Lime Tube
71% for without lime tube and 65% for with lime tube
5.
24021010
Cigar and Cheroots
21% or INR 4170 per thousand, whichever is higher
6.
24021020
Cigarillos
21% or INR 4170 per thousand, whichever is higher
7.
24022010
Cigarettes Containing Tobacco other than Filter Cigarettes, or Length Not Exceeding 65 millimetres
5% + INR 1591 per thousand
8.
24022020
Cigarettes Containing Tobacco other than Filter Cigarettes, or Length Not Exceeding 65 millimetres but Not Exceeding 75 millimetres
5% + INR 2876 per thousand
9.
24029010
Cigarettes of Tobacco Substitutes
INR 4006 per thousand
10.
24029020
Cigarillos of Tobacco Substitutes
12.5% or INR 4006 per thousand whichever is higher
11.
24031110
Hookah or Gudaku Tobacco Bearing a Brand Name
72%
12.
24031110
Tobacco used for Smoking "Hookah" or 'Chilam' Commonly Known as 'Hookah' Tobacco or 'Gudaku' Not Bearing a Brand Name
17%
13.
24031190
Other Water Pipe Smoking Tobacco Not Bearing a Brand Name
11%
14.
24031910
Smoking Mixtures for Pipes and Cigarettes
290%
15.
24039910
Chewing tobacco With or Without Lime Tube
160% without lime tube and 142% with lime tube
16.
24039910
Filter Khaini
160%
17.
24039920
Preparations Containing Chewing Tobacco
72%
18.
24039930
Jarda Scented Tobacco
160%
19.
24039940
Snuff
72%
20.
24039950
Preparations Containing Snuff
72%
21.
24039970
Cut Tobacco
20%
22.
24039990
Pan-masala Containing Tobacco “Gutkha”
204%
23.
2701
Coal; Briquettes, Ovoids and Similar Solid Fuels Manufactured from Coal
INR 400 per tonne
24.
2702
Lignite, Whether or Not Agglomerated Excluding Jet
INR 400 per tonne
25.
2703
Peat (Including Peat Litter), Whether or Not Agglomerated
INR 400 per tonne
26.
870210
Motor Vehicles for the Transport of Ten or More Persons Including the Driver
15%
27.
87031010, 870380
Electrically Operated Vehicles Including Three Wheeled Electric Motor Vehicles
NIL
28.
8711
Motorcycles of Engine Capacity Exceeding 350cc.
3%
29.
8802
Other Aircraft (For Example, Helicopters, Aeroplanes), for Personal Use.
3%
30.
8903
Yacht and Other Vessels for Pleasure or Sports
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