Monday, 11 September 2017

List of Items on which GST Cess is applicable

Pan Masala - 60%
Lemonade - 12%
Aerated Waters - 12%
Unmanufactured tobacco (without lime tube) – bearing a brand name - 71%
Unmanufactured tobacco (with lime tube) – bearing a brand name - 65%
Tobacco refuse bearing a brand name -61%
Cigar and cheroots - 21% or Rs. 4170 per thousand, whichever is higher
Cigarillos - 21% or Rs. 4170 per thousand, whichever is higher
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres - 5% + Rs.1591 per thousand
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres - 5% + Rs.2876 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.1591 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.2126 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.2876 per thousand
Other cigarettes containing tobacco - 5% + Rs.4170 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
Others - 12.5% or Rs. 4,006 per thousand whichever is higher
Hookah' or 'gudaku' tobacco bearing a brand name - 72%
Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name -17%
Other water pipe smoking tobacco not bearing a brand name. -11%
Smoking mixtures for pipes and cigarettes - 290%
Other smoking tobacco bearing a brand name -49%
Other smoking tobacco not bearing a brand name -11%
“Homogenised” or “reconstituted” tobacco, bearing a brand name -72%
Chewing tobacco (without lime tube) - 160%
Chewing tobacco (with lime tube) - 142%
Filter khaini - 160
Preparations containing chewing tobacco -72%
Jarda scented tobacco -160%
Snuff -72%
Preparations containing snuff - 72%
Preparations containing chewing tobacco -72%
Tobacco extracts and essence bearing a brand name -72%
Tobacco extracts and essence not bearing a brand name -65%
Cut tobacco -20%
Pan masala containing tobacco ‘Gutkha' -204%
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name - 96%
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name -89%
Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Rs. 400 per tonne
Lignite, whether or not agglomerated, excluding jet - Rs. 400 per tonne
Peat (including peat litter), whether or not agglomerated - Rs. 400 per tonne
Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver - 15%
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. -1%
Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. - 3%
Hybrid Motor Vehicles of engine capacity exceeding 1500 cc - 15%
Mid Segment Cars of engine capacity not exceeding 1500 cc - 17%
Larges Cars [Other then Sports Utility Vehicles (SUV)] of engine capacity exceeding 1500 cc - 20%
Sports Utility Vehicles (SUV) engine capacity exceeding 1500 cc and length eceeding 4000 mm with ground base exceeding 170 mm - 22%
Motorcycles of engine capacity exceeding 350 cc. -3%
Aircrafts for personal use -3%
Yachts and other vessels for pleasure or sports; rowing boats and canoes - 3%

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