[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
notifications · 2017 · State unknown
Parent: THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 (af3ce983b0361e2deb91b01fbb6ca5cc12999c63)
Text
[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 cigaretRule TOC
1 · 2 3. 4. 5_
11 ·
13 ·
59 · + Rs.2876 per thousand
15 ·
16 ·
2402 · 90 10
17 ·
2402 · 90 20
18 ·
2402 · 90 90
19 · 20_
2403 · 11 10 2403 11 10
21 ·
2403 · 11 90
22 · 23_ 24 25_
2403 · 19 10 2403 19 90 2403 19 90 2403 91 00
26 · 27. 28_ 29_ 30_ 31_ 32 33
2403 · 99 10 2403 99 10 2403 99 10 2403 99 20 2403 99 30 2403 99 40 2403 99 50 2403 99 60
2403 · 99 60
2403 · 99 70 2403 99 90 2403 99 90
38 ·
2403 · 99 90
2702 · 2703
8702 · 10
44 ·
8703 · 10 10, 8703 80 8703 8703
45 · 46.
47 · .
8703 · 40, 8703 50,
48 ·
50 ·
1 · %
51 ·
