Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Schedule, verbatim (show)
THE SCHEDULE [See section 8 (2)] 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 One hundred and thirty-five per cent. ad valorem .
2. Tobacco and manufactured tobacco substitutes, including tobacco products. 24 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 .
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 .
1 [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 2 [Twenty-five per cent. ad valorem ]
6. Any other supplies.
Fifteen per cent. ad valorem .
1. Inserted (w.e.f. 02.09.2017) by s.2 of the Goods and Services Tax (Compensation to States) Amendment Act, 2017 (No. 9 of 2017).
2. Substituted (w.e.f. 02.09.2017) by s.2 of the Goods and Services Tax (Compensation to States) Amendment Act, 2017 (No. 9 of 2017).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Tariff-source reference Schedule paragraph1
Questions to answer on the file1 question
Tariff interpretation materials Schedule paragraph2
Questions to answer on the file3 questions
Tariff interpretation adaptation Schedule paragraph2
Questions to answer on the file2 questions
Pan masala post-amendment RSP ceiling Finance Act 2023 section 163
Questions to answer on the file5 questions
Tobacco specific-stick ceiling Finance Act 2023 section 163
Questions to answer on the file5 questions
Tobacco ad-valorem ceiling Finance Act 2023 section 163
Questions to answer on the file5 questions
Tobacco RSP ceiling Finance Act 2023 section 163
Questions to answer on the file5 questions
Tobacco combination ceiling amount Finance Act 2023 section 163
Questions to answer on the file2 questions
Tobacco combination proposed amount bound Finance Act 2023 section 163
Questions to answer on the file4 questions
Coal lignite and peat specific ceiling Schedule row3
Questions to answer on the file4 questions
Aerated waters ceiling Schedule row4
Questions to answer on the file4 questions
Row4A passenger vehicles ceiling Schedule row4A
Questions to answer on the file5 questions
Row4A capacity and tariff Schedule row4A
Questions to answer on the file2 questions
Row5 motor cars ceiling Schedule row5
Questions to answer on the file5 questions
Row5 principal design and exclusion Schedule row5
Questions to answer on the file3 questions
Residual supplies ceiling Schedule row6
Questions to answer on the file4 questions
Historical pan masala ceiling source Schedule row1
Questions to answer on the file1 question
RSP Packaged goods Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Maximum ultimate-consumer price Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Taxes included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file3 questions
RSP Freight included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Transport charges included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Dealer commission included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Advertisement charges included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Delivery charges included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Packing charges included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Forwarding and like charges included Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
RSP Sole consideration Finance Act 2023 section 163 Explanation(i)
Questions to answer on the file1 question
Legally tax-exclusive RSP proviso Finance Act 2023 section 163 Explanation(i) proviso
Questions to answer on the file2 questions
Exactly two declared package prices Finance Act 2023 section 163 Explanation(ii)
Questions to answer on the file4 questions
Post-clearance increased package price Finance Act 2023 section 163 Explanation(iii)
Questions to answer on the file4 questions
Different area-specific packages Finance Act 2023 section 163 Explanation(iv)
Questions to answer on the file4 questions
More-than-two package price complete comparison evidence Finance Act 2023 section 163 Explanation(ii)
Questions to answer on the file3 questions
Coal lignite peat description limits Schedule row3
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted (w.e.f. 02.09.2017) by s.2 of the Goods and Services Tax (Compensation to States) Amendment Act, 2017 (No. 9 of 2017).[2] |
| 2 | Substituted (w.e.f. 02.09.2017) by s.2 of the Goods and Services Tax (Compensation to States) Amendment Act, 2017 (No. 9 of 2017).[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 8 | this provision requires Section 8 | See section 8 (2) |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of schedule do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which adaptations are permitted when applying the Customs Tariff First Schedule interpretation rules, section/Chapter Notes and General Explanatory Notes to this Cess Schedule?
See also
- Section 8 of the GST (Compensation to States) Act, 2017: levy and collection of cess
- Section 14 of the GST (Compensation to States) Act, 2017: power to remove difficulties
References
- Central Board of Indirect Taxes and Customs. "Schedule. Maximum compensation cess rates". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- The Goods and Services Tax (Compensation to States) Amendment Act, 2017. Cited in CBIC footnotes 1 and 2.
External links
- GST (Compensation to States) Act, 2017, Schedule on the CBIC tax information portal