Sl.

No.

HSN code

Description

Cess rate

1.

2106 90 20

Pan-masala

60%

2.

2202 10 10

Aerated waters

12%

3.

2202 10 20

Lemonade

12%

4.

2202 10 90

Others

12%

5.

2401

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

71%

6.

2401

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

65%

7.

2401 30 00

Tobacco refuse,
bearing a brand name

61%

8.

2402 10 10

Cigar and cheroots

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

9.

2402 10 20

Cigarillos

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

10.

2402 20 10

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

5% + Rs.2076 per
thousand

11.

2402 20 20

Cigarettes
containing tobacco other than filter cigarettes, of length between 65 mm to
75 mm

5% + Rs.3668 per
thousand

12.

2402 20 30

Filter cigarettes of
length (including the length of the filter, the length of filter being 11 mm
or its actual length, whichever is more) not exceeding 65 mm

5% + Rs.2076 per
thousand

13.

2402 20 40

Filter cigarettes of
length (including the length of the filter, the length of filter being 11 mm
or its actual length, whichever is more) exceeding 65 mm but not exceeding 70
mm

5% + Rs.2747 per
thousand

14.

2402 20 50

Filter cigarettes of
length (including the length of the filter, the length of filter being 11 mm
or its actual length, whichever is more) exceeding 70 mm but not exceeding 75
mm

5% + Rs.3668 per
thousand

15.

2402 20 90

Other cigarettes
containing tobacco

36% + Rs.4170 per
thousand

16.

2402 90 10

Cigarettes of
tobacco substitutes

Rs.4006 per thousand

17.

2402 90 20

Cigarillos of
tobacco substitutes

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

18.

2402 90 90

Other

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

19.

2403 11 10

‘Hookah’ or ‘gudaku’
tobacco bearing a brand name

72%

20.

2403 11 10

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

17%

21.

2403 11 90

Other water pipe
smoking tobacco not bearing a brand name.

11%

22.

2403 19 10

Smoking mixtures for
pipes and cigarettes

290%

23.

2403 19 90

Other smoking
tobacco bearing a brand name

49%

24.

2403 19 90

Other smoking
tobacco not bearing a brand name

11%

25.

2403 91 00

“Homogenised” or
“reconstituted” tobacco, bearing a brand name

72%

26.

2403 99 10

Chewing tobacco
(without lime tube)

160%

27.

2403 99 10

Chewing tobacco
(with lime tube)

142%

28.

2403 99 10

Filter khaini

160%

29.

2403 99 20

Preparations
containing chewing tobacco

72%

30.

2403 99 30

Jarda scented
tobacco

160%

31.

2403 99 40

Snuff

72%

32.

2403 99 50

Preparations
containing snuff

72%

33.

2403 99 60

Tobacco extracts and
essence bearing a brand name

72%

34.

2403 99 60

Tobacco extracts and
essence not bearing a brand name

65%

35.

2403 99 70

Cut tobacco

20%

36.

2403 99 90

Pan masala
containing tobacco ‘Gutkha’

204%

37.

2403 99 90

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

96%

38.

2403 99 90

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

89%

39.

2701

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

Rs.400 per tonne

40.

2702

Lignite, whether or
not agglomerated, excluding jet

Rs.400 per tonne

41.

2703

Peat (including peat
litter), whether or not agglomerated

Rs.400 per tonne

41A.

27

Coal rejects
supplied by a coal washery, arising out of coal on which compensation cess
has been paid and no ITC thereof has not been availed by any person. (w.e.f.
27-Jul-18)

NIL

42.

8702 10, 8702 20, 8702
30, 8702 90

Motor vehicles for
the transport of not more than 13 persons, including the driver (65% of the
cess applicable subject to condition specified below)

15%

42A.

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

42B

87

Fuel Cell Motor
Vehicles (w.e.f. 27-Jul-18)

NIL

43.

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

44.

8703 10 10,

8703 80

Electrically operated
vehicles, including three wheeled electric motor vehicles.

NIL

45.

8703

Three wheeled
vehicles

NIL

46.

8703

Cars for physically
handicapped persons, subject to the following conditions:

a)                 
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 are capable of being used by
the physically handicapped persons; and

b)                
the buyer of the car gives
an affidavit that he shall not dispose of the car for a period of five years
after its purchase.

NIL

47.

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

b)   
Three wheeled vehicles

c)   
Motor vehicles of engine
capacity not exceeding 1200cc and of length not exceeding 4000 mm

NIL

Motor vehicles other
than those mentioned at (a), (b) and (c) above. (65% of the cess applicable
subject to condition specified below)

15%

48.

8703 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 NIL manufacturing such motor
vehicles

b)     
Three wheeled vehicles

c)     
Motor vehicles of engine
capacity not exceeding 1500 cc and of length not exceeding 4000 mm

NIL

Motor vehicles other
than those mentioned at (a), (b) and (c) above. (65% of the cess applicable
subject to condition specified below)

15%

49.

8703

Hydrogen vehicles
based on fuel cell tech and of length not exceeding 4000 mm.

NIL

50.

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.
(65% of the cess applicable subject to condition specified below)

1%

51.

8703 31

Diesel driven motor
vehicles of engine capacity not exceeding 1500 cc and of length not exceeding
4000 mm. (65% of the cess applicable subject to condition specified below)

3%

52.

8703

Motor vehicles of
engine capacity not exceeding 1500 cc. (65% of the cess applicable subject to
condition specified below)

17%

52A.

8703

Motor vehicles of
engine capacity exceeding 1500 cc other than motor vehicles specified against
entry at S. No 52B. (65% of the cess applicable subject to condition
specified below)

20%

52B

8703

Motor vehicles of
engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles
(SUVs) including utility vehicles. (65% of the cess applicable subject to
condition specified below)

22%

53.

8711

Motorcycles of
engine capacity exceeding 350 cc.

3%

54.

8802

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

3%

55.

8903

Yacht and other
vessels for pleasure or sports

3%

56.

Any chapter

All goods other than
those mentioned above

Nil

65%
of the cess applicable on Motor Vehicles (Chapter 8702,8703) subject to the
following conditions:

Condition
1: The Motor Vehicles was purchased by the lesser prior to 01.07.2017 and
supplied on lease before 01.07.2017.

Condition
2: The supplier of Motor Vehicle is a registered person and had purchased the
Motor Vehicle prior to 01.07.2017 and has not availed input tax credit of
central excise duty, Value Added Tax or any other taxes paid on such
vehicles.

Compensation Cess on supply
of following services:

1

Chapter 99

Transfer of the right to
use any goods for any purpose (whether or not for a specified period) for
valuable consideration

Same rate of cess as
applicable on supply of similar goods involving transfer of title in goods

2

Chapter 99

Transfer of right in goods
or of undivided share in goods without the transfer of title thereof

2A

Chapter 99

Leasing of motor vehicles
purchased and leased prior to 1st July 2017

65% of the rate of cess as
applicable on supply of similar goods involving transfer of title in goods. (applicable
only till 30.06.2020)

Intra-State
supplies of second hand goods received by a registered person from any
unregistered supplier is exempt from payment of cess, if the registered
person is dealing in buying and selling of second hand goods and he pays the
cess on the value of outward supply of such second hand goods
[Notification No. 04/2017]

Note: Any other supply of
services under chapter 99 will not have compensation cess

Explanation:

For the purposes of this
notification:

(1)
 The phrase “brand name” means a name or a
mark, such as symbol, monogram, label, signature or invented word or writing which
is used in relation to such specified goods for the purpose of indicating, or
so as to indicate a connection in the course of trade between such specified
goods and some person using such name or mark with or without any indication of
the identity of that person.

(2)
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.

Reference:

Notification No.1/2017-Compensation Cess (Rate)

Notification No. 2/2017- Compensation Cess (Rate)

Notification No. 3/2017- Compensation Cess (Rate)

Notification No. 5/2017- Compensation Cess (Rate)

Notification No. 6/2017- Compensation Cess (Rate)

Notification No. 7/2017- Compensation Cess (Rate)

Notification
No. 01/2018- Compensation Cess (Rate)

Notification
No. 02/2018- Compensation Cess (Rate)