S.No |
Schedule |
Sr.No. of Schedule | Chapter/Heading/Sub-heading/Tariff item |
Description of Goods |
CESS Rate |
Notification No. & Date |
Effective Date |
Latest Amendment Remarks |
1 |
III |
295 |
8205 |
Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks |
 01/2017 (Rate) – 28.06.2017 |
1125 F.T. dated 28.06.2017 |
01-07-2017 |
|
2 |
1 |
2106 90 20 |
Pan-masala |
60% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
3 |
2 |
2202 10 10 |
Aerated waters |
12% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
4 |
3 |
2202 10 20 |
Lemonade |
12% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
5 |
4 |
2202 10 90 |
Others |
12% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
6 |
4A |
2202 99 90 |
Caffeinated Beverages |
12% |
Notification No. 2/2019-Compensation Cess (Rate), dated 30-9-2019. |
01-10-2019 |
||
7 |
4B |
2202 |
Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. |
12% |
Notification No.1 / 2021-Compensation Cess (Rate) dated 30thSeptember, 2021 |
01-10-2021 |
||
8 |
5 |
2401 |
Unmanufactured tobacco (without lime tube) - bearing a brand name |
71% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
9 |
6 |
2401 |
Unmanufactured tobacco (with lime tube) - bearing a brand name |
65% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
10 |
7 |
2401 30 00 |
Tobacco refuse, bearing a brand name |
61% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
11 |
8 |
2402 10 10 |
Cigar and cheroots |
21% or Rs. 4170 per thousand, whichever is higher |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
12 |
9 |
2402 10 20 |
Cigarillos |
21% or Rs. 4170 per thousand, whichever is higher |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
13 |
10 |
2402 20 10 |
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres |
5% + Rs.1591 per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
14 |
10 |
2402 20 10 |
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres |
5% + Rs. 2076 per thousand |
Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017 |
18-07-2017 |
||
15 |
11 |
2402 20 20 |
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres |
5% + Rs.2876 per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
16 |
11 |
2402 20 20 |
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres |
5% + Rs. 3668 per thousand |
Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017 |
18-07-2017 |
||
17 |
12 |
2402 20 30 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres |
5% + Rs.1591
per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
18 |
12 |
2402 20 30 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres |
5% + Rs. 2076 per thousand |
Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017 |
18-07-2017 |
||
19 |
13 |
2402 20 40 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres |
5% + Rs.2126 per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
20 |
13 |
2402 20 40 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres |
5% + Rs. 2747 per thousand |
Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017 |
18-07-2017 |
||
21 |
14 |
2402 20 50 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
5% + Rs.2876 per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
22 |
14 |
2402 20 50 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
5% + Rs. 3668 per thousand |
Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017 |
18-07-2017 |
||
23 |
15 |
2402 20 90 |
Other cigarettes containing tobacco |
5% + Rs.4170 per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
24 |
15 |
2402 20 90 |
Other cigarettes containing tobacco |
36% + Rs. 4170 per thousand |
Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017 |
18-07-2017 |
||
25 |
16 |
2402 90 10 |
Cigarettes of tobacco substitutes |
Rs. 4006 per thousand |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
26 |
17 |
2402 90 20 |
Cigarillos of tobacco substitutes |
12.5% or Rs. 4,006 per thous-and whichever is higher |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
27 |
18 |
2402 90 90 |
Other |
12.5% or Rs. 4,006 per thous-and whichever is higher |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
28 |
19 |
2403 11 10 |
'Hookah' or 'gudaku' tobacco bearing a brand name |
72% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
29 |
20 |
2403 11 10 |
Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name |
17% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
30 |
21 |
2403 11 90 |
Other water pipe smoking tobacco not bearing a brand name. |
11% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
31 |
22 |
2403 19 10 |
Smoking mixtures for pipes and cigarettes |
290% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
32 |
23 |
2403 19 90 |
Other smoking tobacco bearing a brand name |
49% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
33 |
24 |
2403 19 90 |
Other smoking tobacco not bearing a brand name |
11% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
34 |
25 |
2403 91 00 |
"Homogenised" or "reconstituted" tobacco, bearing a brand name |
72% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
35 |
26 |
2403 99 10 |
Chewing tobacco (without lime tube) |
160% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
36 |
27 |
2403 99 10 |
Chewing tobacco (with lime tube) |
142% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
37 |
28 |
2403 99 10 |
Filter khaini |
160% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
38 |
29 |
2403 99 20 |
Preparations containing chewing tobacco |
72% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
39 |
30 |
2403 99 30 |
Jarda scented tobacco |
160% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
40 |
31 |
2403 99 40 |
Snuff |
72% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
41 |
32 |
2403 99 50 |
Preparations containing snuff |
72% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
42 |
33 |
2403 99 60 |
Tobacco extracts and essence bearing a brand name |
72% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
43 |
34 |
2403 99 60 |
Tobacco extracts and essence not bearing a brand name |
65% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
44 |
35 |
2403 99 70 |
Cut tobacco |
20% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
45 |
36 |
2403 99 90 |
Pan masala containing tobacco 'Gutkha' |
204% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
46 |
37 |
2403 99 90 |
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name |
96% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
47 |
38 |
2403 99 90 |
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name |
89% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
48 |
39 |
2701 |
Coal; briquettes, ovoids and similar solid fuels manufactured from coal. |
Rs. 400 per tonne |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
49 |
40 |
2702 |
Lignite, whether or not agglomerated, excluding jet |
Rs. 400 per tonne |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
50 |
41 |
2703 |
Peat (including peat litter), whether or not agglomerated |
Rs. 400 per tonne |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
51 |
41A. |
27 |
Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person. |
Nil |
Notification No. 2/2018-Compensation Cess (Rate) dated 26th July, 2018 |
27-07-2018 |
||
52 |
42 |
8702 10,8702 20,8702 30,8702 90 |
Motor vehicles for the transport of not more than 13 persons, including the driver |
15% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
53 |
42 |
8702 10,8702 20,8702 30,8702 90 |
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. Nos. 50 and 51 |
15% |
Notification No. 2/2019-Compensation Cess (Rate) dated 30th September, 2019 |
01-10-2019 |
||
54 |
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 |
Notification No. 1/2018-Compensation Cess (Rate) dated 25th January, 2018 |
25-01-2018 |
||
55 |
42B. |
87 |
Fuel Cell Motor Vehicles |
Nil |
Notification No. 2/2018-Compensation Cess (Rate) dated 26th July, 2018 |
27-07-2018 |
||
56 |
43 |
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 |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
57 |
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 |
Notification No. 1/2018-Compensation Cess (Rate) dated 25th January, 2018 |
25-01-2018 |
||
58 |
44 |
8703 10 10,8703 80 |
Electrically operated vehicles, including three wheeled electric motor vehicles. |
Nil |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
59 |
45 |
8703 |
Three wheeled vehicles |
Nil |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
60 |
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 |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
61 |
46 |
8703 |
Following motor vehicles of length not exceeding 4000 mm, namely: -
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that 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 shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department. |
Nil |
Notification No. 2/2019-Compensation Cess (Rate) dated 30th September, 2019. |
01-10-2019 |
||
62 |
47 |
8703 40,8703 50 |
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. Explanation : For the purposes of this entry, the specification of the motor vehicle shall be determined |
Nil |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
63 |
47 |
8703 40,8703 60 |
Following vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: |
Notification No. 5/2017-Compensation Cess (Rate) Dated 11th September, 2017 |
11-09-2017 |
|||
64 |
(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 |
Nil |
||||||
65 |
(b) Three wheeled vehicles |
Nil |
||||||
66 |
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm |
Nil |
||||||
67 |
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation : For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. |
15% |
||||||
68 |
48 |
8703 60,8703 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 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. Explanation : For the purposes of this entry, 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. |
NIL |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
69 |
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; |
Notification No. 5/2017-Compensation Cess (Rate) Dated 11th September, 2017 |
11-09-2017 |
|||
70 |
(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 |
Nil |
||||||
71 |
b) Three wheeled vehicles |
Nil |
||||||
72 |
(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm |
Nil |
||||||
73 |
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation : For the purposes of this entry, 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. |
15% |
||||||
74 |
49 |
8703 |
Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation : For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. |
Nil |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
75 |
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. Explanation : For the purposes of this entry, 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. |
1% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
76 |
50 |
8702,8703 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. Explanation : For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. |
1% |
Notification No. 2/2019-Compensation Cess (Rate) dated 30th September, 2019. |
01-10-2019 |
||
77 |
51 |
8703 31 |
Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000 mm. Explanation : For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder |
3% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
78 |
51 |
8702,8703 31 |
Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000 mm. Explanation : For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder |
3% |
Notification No. 2/2019-Compensation Cess (Rate) dated 30th September, 2019. |
01-10-2019 |
||
79 |
52 |
8703 |
Motor vehicles of engine capacity not exceeding 1500cc |
15% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
80 |
52 |
8703 |
All goods other than those mentioned at S. Nos. 43 to
51 above |
15% |
Notification No. 5/2017-Compensation Cess (Rate) Dated 11th September, 2017 |
11-09-2017 |
||
81 |
52A. |
8703 |
Motor vehicles of engine capacity exceeding 1500cc other than motor vehicles specified against entry at S. No. 52B |
20% |
Notification No. 5/2017-Compensation Cess (Rate) Dated 11th September, 2017 |
11-09-2017 |
||
82 |
52B. |
8703 |
Motor vehicles of engine capacity exceeding 1500cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation : For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above. |
22% |
Notification No. 5/2017-Compensation Cess (Rate) Dated 11th September, 2017 |
11-09-2017 |
||
83 |
53 |
8711 |
Motorcycles of engine capacity exceeding 350cc. |
3% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
84 |
54 |
8802 |
Other aircraft (for example, helicopters, aeroplanes), for personal use. |
3% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
85 |
55 |
8903 |
Yacht and other vessels for pleasure or sports. |
3% |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |
||
86 |
56 |
Any Chapter |
All goods other than those mentioned at S. Nos. 1 to 55 above. |
Nil |
Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017 |
01-07-2017 |