| Goods |
GST Compensation Cess |
| Cut Tobacco |
0.14R per unit |
| Unmanufactured tobacco (with lime tube) |
0.36R per unit |
| Unmanufactured tobacco (without lime tube) |
0.36R per unit |
| Branded tobacco refuse |
0.32R per unit |
| Tobacco extracts and essences bearing a brand name |
0.36R per unit |
| Tobacco extracts and essences without a brand name |
0.36R per unit |
| Jarda scented tobacco |
0.56R per unit |
| Filter khaini |
0.56R per unit |
| Cigarillos |
21% or Rs. 4170 per thousand, whichever is higher |
| Cheroots and Cigar |
21% or 4170 per thousand, whichever higher |
| Cigarettes containing tobacco, except filter cigarettes, of length not more than 65mm |
5% + 2076 per thousand |
| Cigarettes that include tobacco, excluding filtered ones, with a length ranging from over 65mm to 75mm. |
5% + 3668 per thousand |
| Filtered cigarettes with a total length, including the filter (which is either 11 millimeters or its actual length, whichever is greater), that does not surpass 65 millimeters. |
5% + Rs.2076 per thousand |
| Filter cigarettes with a total length, inclusive of the filter (which has a minimum length of 11 millimeters or its actual length, whichever is greater), that surpasses 65 millimeters but does not exceed 70 millimeters. |
5% + Rs.2747 per thousand |
| Filter cigarettes with a combined length, encompassing the filter (with a minimum length of 11 millimeters or its actual length, whichever is greater) within the bracket of 70 to 75 millimeters. |
5% + Rs.3668 per thousand |
| Cigarillos of tobacco substitutes |
12.5% or Rs. 4,006 per thousand, whichever is higher |
| Cigarettes of tobacco substitutes |
Rs.4006 per thousand |
| Branded ‘hookah’ or ‘gudaku’ tobacco |
0.36R per unit |
| Smoking mixtures for pipes and cigarettes |
290% |
| Tobacco used for smoking ‘Chillum’ or ‘Hookah’, commonly known as ‘hookah’ tobacco or ‘gudaku’, without a brand name |
0.12R per unit |
| Other water pipe smoking tobacco without a brand name |
0.08R per unit |
| Other smoking tobacco having a brand name |
0.28R per unit |
| Other smoking tobacco without a brand name |
0.08R per unit |
| Homogenized or reconstituted tobacco bearing a brand name |
0.36R per unit |
| Chewing tobacco (with or without lime tube) |
0.56R per unit |
| Preparations having chewing tobacco |
0.36R per unit |
| Pan masala (gutkha) having tobacco |
0.61R per unit |
| All goods, except pan masala having tobacco ‘gutkha’, with or without a brand name |
0.43R per unit |
| Snuff, Preparations containing snuff |
0.36R per unit |
| Solid fuels derived from lignite or coal, such as ovoids and briquettes, whether agglomerated or not, excluding jet and peat (including peat litter), whether or not agglomerated. |
Rs.400 per tonne |
| Lemonade, Aerated Waters, and Others |
12% |
| Motorcycles with engine capacity exceeding 350 cc |
3% |
| Aircraft (including helicopters, etc.) for personal use |
3% |
| Yachts and other vessels for amusement or sports |
3% |
| Motor vehicles for transport not having a capacity of more than 13 passengers, including the driver. |
15% |
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