GAINS				www.gains.co.in
	GST Compensation Cess rates				Last update : May 2017
	##	Group	Description of supply	HSN code	Rate for GST Compensation Cess
	1	PAN MASALA	Pan Masala	2106 90 20	60%
		Aerated waters, containing added sugar or other sweetening matter or flavoured		2202 10
	2		Aerated waters	2202 10 10	12%
	3		Lemonade	2202 10 20	12%
	4		Others	2202 10 90	12%
		Tobacco and Tobacco Products		24
	5		Unmanufactured tobacco (without lime tube) – bearing a brand name	2401	71%
	6		Unmanufactured tobacco (with lime tube) – bearing a brand name	2401	65%
	7		Tobacco refuse, bearing a brand name	2401 30 00	61%
	8		Tobacco refuse, bearing a brand name	2401 30 00	160%
	9		Chewing tobacco (with lime tube)	2403 99 10	142%
	10		Filter khaini	2403 99 10	160%
	11		Jarda scented tobacco	2403 99 30	160%
	12		Pan masala containing tobacco ‘Gutkha’	2403 99 90	204%
		Cigarettes	Tobacco refuse, bearing a brand name	2401 30 00	61%
	13		Non- filter
	14		Not exceeding 65 mm	2402 20 10	5% + Rs.1591 per thousand
	15		Exceeding 65 mm but not 70 mm	2402 20 20	5% + Rs.2876 per thousand
	16		Filter
	17		Not exceeding 65 mm	2402 20 30	5% + Rs.1591 per thousand
	18		Exceeding 65 mm but not 70 mm	2402 20 40	5% + Rs.2126 per thousand
	19		Exceeding 70 mm but not 75 mm	2402 20 50	5% + Rs.2876 per thousand
	20		Others	2402 20 90	5% + Rs.4170 per thousand
		Other tobacco products
	21		Cigar and cheroots	2402 10 10	21% or Rs. 4170  per 1000 w i h
	22		Cigarillos	2402 10 20	21% or Rs. 4170  per 1000 w i h
	23		Cigarettes of tobacco substitutes	2402 90 10	Rs.4006 per 1000
	24		Cigarillos of tobacco substitutes	2402 90 20	12.5% or Rs. 4,006 per 1000 w i h
	25		Other	2402 20 20	12.5% or Rs. 4,006 per 1000 w i h
	26		‘Hookah’ or ‘gudaku’ tobacco tobacco bearing a brand name	2403 11 00	72%
	27		Tobacco used for smoking ‘hookah’or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’	2403 11 00	17%
	28		Other smoking tobacco not bearing a brand name.	2403 11 90	11%
	29		Smoking mixtures for pipes and cigarettes	2403 19 10	290%
	30		Other smoking tobacco bearing a brand name	2403 19 90	49%
	31		Other smoking tobacco not bearing a brand name	2403 19 90	57%
	32		“Homogenised” or “reconstituted” tobacco, bearing a brand name	2403 91 00	72%
	33		Preparations containing chewing tobacco	2403 99 20	72%
	34		Snuff	2403 99 40	72%
	35		Preparations containing snuff	2403 99 50	72%
	36		Tobacco extracts and essence bearing a brand name	2403 99 60	72%
	37		Tobacco extracts and essence not bearing a brand name	2403 99 60	65%
	38		Cut tobacco	2403 99 70	20%
	39		All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name	2403 99 90	96%
	40		All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name	2403 99 90	89%
		Others
	41		Coal; briquettes, ovoids and similar solid fuels manufactured from coal.	2701	Rs.400 per tonne
	42		Lignite, whether or not agglomerated, excluding jet	2702	Rs.400 per tonne
	43		Peat (including peat litter), whether or not agglomerated	2703	Rs.400 per tonne
		Motor Vehicles
	44		Motor vehicles (10<persons <13)	8702	15%
	45		Small Cars (length < 4 m ; Petrol<1200 cc )	8703	1%
	46		Small Cars (length < 4 m ; Diesel < 1500 cc)	8703	3%
	47		Mid Segment Cars (engine < 1500 cc)	8703	15%
	48		Large Cars (engine > 1500 cc)	8703	15%
	49		Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm)	8703	15%
	50		Mid Segment Hybrid Cars (engine < 1500 cc)	8703	15%
	51		Hybrid  motor vehicles > 1500 cc	8703	15%
	52		Hydrogen vehicles based on fuel cell tech > 4m	8703	15%
	53		Motorcycles (engine > 350 cc)	8711	3%
	54		Aircrafts for personal use.	8802	3%
	55		Yacht and other vessels for pleasure or sports	8903	3%