Compensation Rates Cess  >> Goods

1

1

2106 90 20

Pan Masala with declared retail sale price

0.32R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

2

1A

2106 90 20

Pan Masala, other than goods covered under S. No. 1 above

60%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

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 with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

9

5A

2401

Unmanufactured tobacco (without lime tube) - bearing a brand name, other than goods covered under S. No. 5 above

71%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

10

6

2401

Unmanufactured tobacco (with lime tube) - bearing a brand name with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

11

6A

2401

Unmanufactured tobacco (with lime tube) - bearing a brand name, other than goods covered under S. No. 6 above

65%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

12

7

2401 30 00

Tobacco refuse, bearing a brand name with declared retail sale price

0.32R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

13

7A

2401 30 00

Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above

61%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

14

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

15

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

16

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

Rate of goods and services tax compensation cess "5% + Rs.1591 per thousand" substituted.

17

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

Rate of goods and services tax compensation cess "5% + Rs.2876 per thousand" substituted.

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

Rate of goods and services tax compensation cess "5% + Rs.1591 per thousand" substituted.

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. 2747 per thousand

Notification No. 3/2017-Compensation Cess (Rate) Dated 18th July, 2017

18.07.2017

Rate of goods and services tax compensation cess "5% + Rs.2126 per thousand" substituted.

20

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

Rate of goods and services tax compensation cess "5% + Rs.2876 per thousand" substituted.

21

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

Rate of goods and services tax compensation cess "5% + Rs.4170 per thousand" substituted.

22

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

23

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

24

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

25

19

2403 11 10

"Hookah" or "gudaku" tobacco bearing a brand name with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

26

19A

2403 11 10

"Hookah" or "gudaku" tobacco, bearing a brand name, other than goods covered under S. No. 19 above

72%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

27

20

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name with declared retail sale price

0.12R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

28

20A

2403 11 10

Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku', not bearing a brand name, other than goods covered under S. No. 20 above

17%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

29

21

2403 11 90

Other water pipe smoking tobacco not bearing a brand name with declared retail sale price

0.08R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

30

21A

2403 11 90

Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above

11%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

31

22

2403 19 10

Smoking mixtures for pipes and cigarettes, with declared retail sale price

0.69R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), "Smoking mixtures for pipes and cigarettes" substituted.

32

22A.

2403 19 10

Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above

290%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

33

23

2403 19 90

Other smoking tobacco bearing a brand name with declared retail sale price

0.28R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

34

23A

2403 19 90

Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above

49%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

35

24

2403 19 90

Other smoking tobacco not bearing a brand name with declared retail sale price

0.08R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

For the entry in column (3), after the words "brand name", the words "with declared retail sale price" inserted.

36

24A

2403 19 90

Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above

11%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

37

24B

2403 91 00

"Homogenised" or "reconstituted" tobacco, bearing a brand name with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

38

24C

2403 91 00

"Homogenised" or "reconstituted" tobacco, bearing a brand name, other goods covered under S. No. 24 B above

72%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

39

25

2404 11 00

"Homogenised" or "reconstituted" tobacco, bearing a brand name

72%

Notification No. 2/ 2023-Compensation Cess (Rate) dated 31st March, 2023

01.04.2023

Entry in column (2) of schedule " 2403 91 00 or 2404 11 00" substituted.

40

26

2403 99 10

Chewing tobacco (without lime tube), with declared retail sale price

0.56R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Chewing tobacco (without lime tube)" Substituted.

41

26A

2403 99 10

Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above

160%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

42

27

2403 99 10

Chewing tobacco (with lime tube), with declared retail sale price

0.56R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Chewing tobacco (with lime tube)" Substituted.

43

27A

2403 99 10

Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above

142%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

44

28

2403 99 10

Filter khaini, with declared retail sale price

0.56R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Filter khaini" Substituted.

45

28A

2403 99 10

Filter khaini, other than goods covered under S. No. 28 above

160%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

46

29

2403 99 20

Preparations containing chewing tobacco, with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Preparations containing chewing tobacco" Substituted.

47

29A

2403 99 20

Preparations containing chewing tobacco, other than goods covered under S. No. 29 above

72%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

48

30

2403 99 30

Jarda scented tobacco, with declared retail sale price

0.56R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Jarda scented tobacco" Substituted.

49

30A

2403 99 30

Jarda scented tobacco, other than goods covered under S. No. 30 above

160%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

50

31

2403 99 40

Snuff, with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Snuff" Substituted.

51

31A

2403 99 40

Snuff, other than goods covered under S. No. 31 above

72%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

52

32

2403 99 50

Preparations containing snuff, with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Preparations containing snuff" Substituted.

53

32A

2403 99 50

Preparations containing snuff, other than goods covered under S. No. 32 above

72%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

54

33

2403 99 60

Tobacco extracts and essence bearing a brand name

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "with declared retail sale price" inserted.

55

33A

2403 99 60

Tobacco extracts and essence, bearing a brand name, other than good covered under S. No. 33 above

72%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

56

34

2403 99 60

Tobacco extracts and essence not bearing a brand name with declared retail sale price

0.36R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "with declared retail sale price" inserted.

57

34A

2403 99 60

Tobacco extracts and essence, not bearing a brand name, other than goods covered under S. No. 34 above

65%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

58

35

2403 99 70

Cut tobacco, with declared retail sale price

0.14R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Cut tobacco" Substituted.

59

35A

2403 99 70

Cut tobacco, other than goods covered under S. No. 35 above

20%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

60

36

2403 99 90

Pan masala containing tobacco "Gutkha", with declared retail sale price

0.61R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Entry in column (2) of schedule "Pan masala containing tobacco 'Gutkha'" Substituted.

61

36A

2403 99 90

Pan masala containing tobacco "Gutkha", other than goods covered under S. No. 36 above

204%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Substituted for S. No. 36A and the entries relating thereto.

62

36B

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price

0.43R per unit"

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

Substituted for S. No. 36B and the entries relating thereto.

63

36C

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above

96%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

64

36D

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price

0.43R per unit

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

65

36E

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above

89%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

66

37

2404 11 00, 2404 19 00

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

96%

Notification No. 2/ 2023-Compensation Cess (Rate) dated 31st March, 2023

01.04.2023

Entry in column (2) of schedule "2403 99 90 or 2404 11 00 or 2404 19 00" substituted.

67

38

2404 11 00, 2404 19 00

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

89%

Notification No. 2/ 2023-Compensation Cess (Rate) dated 31st March, 2023

01.04.2023

Entry in column (2) of schedule "2403 99 90 or 2404 11 00 or 2404 19 00" substituted.

68

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

69

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

70

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

71

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. 1/ 2023-Compensation Cess (Rate)

01.03.2023

Substituted in Column (3)

72

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

For the entry in column (3) of the schedule, the entry "Motor vehicles for the transport of not more than 13 persons, including the driver" substituted.

73

42A.

87

All old and used motor vehicles.

Nil

Notification No. 1/2018-Compensation Cess (Rate) dated 25th January, 2018

25.01.2018

74

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.

75

42B.

87

Fuel Cell Motor Vehicles

Nil

Notification No. 2/2018-Compensation Cess (Rate) dated 26th July, 2018

27.07.2018

76

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

77

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

78

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

79

45

8703

Three wheeled vehicles

Nil

Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017

01.07.2017

80

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

Substituted For the entry in column (3) of the schedule .

81

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

The entries relating to Sr. No.47 substituted.

82

(a) (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

83

(b) Three wheeled vehicles

Nil

84

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

Nil

85

(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.

15%

86

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.

87

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

The entries relating to Sr. No.48 substituted.

88

(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

89

b) Three wheeled vehicles

Nil

90

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

Nil

91

(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.

15%

92

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.

93

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.

94

49

8703

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

Nil

Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017

01.07.2017

95

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.

96

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.

1%

Notification No. 2/2019-Compensation Cess (Rate) dated 30th September, 2019.

01.10.2019

Substituted for the entry in column (2) of the schedule.

97

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.

98

51

8702, 8703 31

Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000 mm.

3%

Notification No. 2/2019-Compensation Cess (Rate) dated 30th September, 2019.

01.10.2019

Substituted for the entry in column (2) of the schedule.

99

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

100

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

Substituted for serial number 52 and the entries relating thereto.

101

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

102

52B.

8703

Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above.

22%

Notification No 3/2023-Compensation Cess (Rate) dated 26th July, 2023

27.07.2023

103

Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition."

104

53

8711

Motorcycles of engine capacity exceeding 350cc.

3%

Notification No. 1/2017 Compensation Cess (Rate), Dated 28th June, 2017

01.07.2017

105

54

8802 or 8806

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

3%

Notification No. 2/2021-Compensation Cess (Rate) Dated 28th December, 2021

01.01.2022

Entry in column (2) of schedule " 8802" substituted.

106

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

107

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