| Goods |
GST Compensation Cess |
| Cut tobacco |
0.14R per unit |
| Unmanufactured tobacco (with lime tube) – featuring a brand name |
0.36R per unit |
| Unmanufactured tobacco (without lime tube) – with a brand name |
0.36R per unit |
| Branded tobacco refuse |
0.32R per uni |
| Tobacco extracts and essence bearing a brand name |
0.36R per unit |
| Tobacco extracts and essence not bearing a brand name |
0.36R per unit |
| Filter khaini |
0.56R per unit |
| Jarda scented tobacco |
0.56R per unit |
| Cheroots and Cigar |
21% or 4170 per thousand, whichever higher |
| Cigarillos |
21% or Rs. 4170 per thousand, whichever is higher |
| Cigarettes containing tobacco excluding filter cigarettes, of length not more than 65mm |
5% + 2076 per thousand |
| Cigarettes containing tobacco apart from filter cigarettes, of length more than 65mm and up to 75mm |
5% + 3668 per thousand |
| 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 |
|
| 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 |
| 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 |
| Cigarettes of tobacco substitutes |
Rs.4006 per thousand |
| Cigarillos of tobacco substitutes |
12.5% or Rs. 4,006 per thousand whichever is higher |
| Smoking mixtures for pipes and cigarettes |
290% |
| Branded ‘hookah’ or ‘gudaku’ tobacco |
0.36R per unit |
| Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’, not bearing a brand name |
0.12R per unit |
| Other water pipe smoking tobacco not bearing a brand name |
0.08R per unit |
| Other smoking tobacco bearing a brand name |
0.28R per unit |
| Other smoking tobacco not bearing a brand name |
0.08R per unit |
| Homogenised or reconstituted tobacco, bearing a brand name |
0.36R per uni |
| Chewing tobacco (without lime tube) |
0.56R per unit |
| Chewing tobacco (with lime tube) |
0.56R per unit |
| Preparations containing chewing tobacco |
0.36R per unit |
| Pan masala (gutkha) containing tobacco |
0.61R per unit |
| All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name |
0.43R per unit |
| All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name |
0.43R per unit |
| Snuff |
0.36R per unit |
| Preparations containing snuff |
0.36R per unit |
| Coal, ovoids, briquettes, and similar solid fuels manufactured from lignite, coal, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated |
Rs.400 per tonne |
| Aerated waters |
12% |
| Lemonade |
12% |
| Others |
12% |
| Motorcycles with engine capacity more than 350 cc |
3% |
| Aircrafts (including helicopters, etc.) for personal use |
3% |
| Yacht and other vessels for pleasure or sports |
3% |
| Motor vehicles for transporting maximum 13 persons, including the driver |
15% |
| Motor vehicles, excluding ambulances, three-wheelers and vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000 mm, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion or with with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion |
15% |
| Petrol, LPG or CNG driven motor vehicles of engine capacity not more than 1200cc and of length not more than 4000mm. |
1% |
| Diesel-driven motor vehicles with engine capacity of not more than 1500cc and length not exceeding 4000mm. |
3% |
| Motor vehicles with engine capacity not more than 1500 cc |
17% |
| Motor vehicles with an engine capacity more than 1500 cc except motor vehicles specified |
20% |
| Motor vehicles of engine capacity more than 1500cc, including Sports Utility Vehicles (SUVs) and utility vehicles. |
22% |
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