Search here
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