1. In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and “Chapter”, wherever
they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975).
2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as
may be, apply to the interpretation of this Schedule.
S. No. Description of supply of goods or
services
Tariff item, heading,
sub-heading, Chapter, or
supply of goods or
services, as the case may
be
The maximum rate at
which goods and services
tax compensation cess
may be collected
(1) (2) (3) (4)
1. Pan Masala. 2106 90 20 1
[fifty-one per cent. of
retail sale price per unit]
2. Tobacco and manufactured tobacco
substitutes, including tobacco
products.
24 2
[Four thousand one
hundred and seventy
rupees per thousand sticks
or two hundred and ninety
per cent. ad valorem or a
combination thereof, but
not exceeding four
thousand one hundred and
seventy rupees per
thousand sticks plus two
hundred and ninety per
cent. ad valorem or
hundred per cent. of retail
sale price per unit.]
3. Coal, briquettes, ovoids and similar
solid fuels manufactured from coal,
lignite, whether or not agglomerated,
excluding jet, peat (including peat
litter), whether or not agglomerated.
2701, 2702 or 2703 Four hundred rupees per
tonne.
4. Aerated waters. 2202 10 10 Fifteen per cent.
ad valorem.
3
[4A. Motor vehicles for the transport of not
more than thirteen persons, including
the driver.
8702 10, 8702 20,8702 30
or 8702 90
Twenty-five per cent. ad
valorem.]
5. Motor cars and other motor vehicles
principally designed for the transport
of persons (other than motor vehicles
for the transport of ten or more
persons, including the driver),
including station wagons and racing
cars.
8703 4
[Twenty-five per cent.
ad valorem.]
6. Any other supplies. Fifteen per cent.
ad valorem.
1. Subs. by Act 8 of 2023, s. 163, for “One hundred and thirty-five per cent. ad valorem” (w.e.f. 1-4-2023).
2. Subs. by s. 163, ibid., for certain words (w.e.f. 1-4-2023).
3. Ins. by Act 9 of 2018, s. 2 (w.e.f. 2-9-2017).
4. Subs. by s. 2, ibid., for “fifty per cent. ad valorem” (w.e.f. 2-9-2017).
9
1
[Explanation.—For the purposes of this Schedule,—
(i) “retail sale price” means the maximum price at which the concerned goods in packaged form may
be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges,
commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and
the like and the price is the sole consideration for such sale:
Provided that where the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made
thereunder or any other law for the time being in force require to declare on the package, the retail sale
price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly;
(ii) where on the package of any concerned goods more than one retail sale price is declared, the
maximum of such retail sale price shall be deemed to be the retail sale price;
(iii) where the retail sale price, declared on the package of any concerned goods at the time of its
clearance from the place of manufacture, is altered to increase the retail sale price, such altered retail sale
price shall be deemed to be the retail sale price;
(iv) where different retail sale prices are declared on different packages for the sale of any concerned
goods in packaged form in different areas, each such retail sale price shall be the retail sale prices for the
purposes of determination of the rate of cess for the said goods intended to be sold in the area to which
the retail sale price relates.]