TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY — THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Compensation Cess Rate _ New Delhi, the 28th June, 2017 G.SR (E). In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act; 2017 (15 of 2017), the Central Government; on the recommendations of the Council, hereby notifies the rate of cess as specified in column (4) of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description of which is specified in the corresponding entry in column (3) and falling under the tariff item, sub- heading; heading o Chapter; as the case may be, as specified in the corresponding entry in column (2) of the said Schedule. Schedule S: No. Chapter Description of Goods Rate 0f goods Heading _ and services tax Sub-heading compensation Tariff item cess 2 2106 90 20 Pan-masala 60% 2202 10 10 Aerated waters 129 2202 10 20 Lemonade 129 2202 10 90 Others 129 2401 Unmanufactured tobacco without lime tube) 71% bearing a brand name 2401 Unmanufactured tobacco with lime tube) bearing a 65% brand name 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 59 + Rs.159] cigarettes,of length not exceeding 65 millimetres per thousand 2402 20 20 Cigarettes containing tobacco other than filter 5% + Rs.2876 cigarettes, of length exceeding 65 millimetres but not per thousand exceeding 75 millimetres 2402 20 30 Filter cigaret