{"id":1279,"date":"2017-08-31T16:39:15","date_gmt":"2017-08-31T11:09:15","guid":{"rendered":"http:\/\/www.gsthelplineindia.com\/blog\/?p=1279"},"modified":"2019-09-03T13:28:30","modified_gmt":"2019-09-03T13:28:30","slug":"gst-compensation-cess","status":"publish","type":"post","link":"https:\/\/www.gsthelplineindia.com\/blog\/2017\/08\/31\/gst-compensation-cess\/","title":{"rendered":"GST Compensation Cess : Meaning, Act, Rates and How to Calculate"},"content":{"rendered":"<p>In this article, you will find answers to all your questions about cess in GST like the meaning of GST cess, act, rates and how to calculate Compensation Cess in GST.<\/p>\n<p>GST Cess is a special tax that is levied as compensation on the value of supply in addition to the GST tax. Although most of the cess taxes including <strong>swachh bharat cess<\/strong> and <strong>krishi kalyan cess<\/strong> were removed after the launch of GST, there is still cess applicable on some specific products and services.<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><\/li><li><\/li><li><\/li><li><\/li><li><\/li><li><\/li><\/ul><\/div>\n<h2><span id=\"What_is_GST_Cess\">What is GST Cess<\/span><\/h2>\n<p><strong>Cess under GST<\/strong> is a compensation cess that will be levied on certain goods and services under section 8 of the GST Act, 2017. It is levied on interstate and intrastate transactions of goods and services to compensate the revenue losses occurred to the States because of the implementation of GST in the country.<\/p>\n<p>After the implementation of GST, only the states where the actual consumption of goods takes place will receive the <a href=\"https:\/\/www.gsthelplineindia.com\/blog\/2017\/03\/17\/different-types-indirect-taxes-included-gst-benefits\/\">indirect tax<\/a> revenue. This results in a revenue loss for the states whose revenue mainly comes from the export of goods and\/or services. To compensate this loss of revenue, the government has made an act under which a GST compensation cess would be charged on some specific items for a period of 5 years, after which it will be removed completely.<\/p>\n<h2><span id=\"Goods_and_Services_Tax_Compensation_to_State_Act_2017\">Goods and Services Tax (Compensation to State) Act, 2017<\/span><\/h2>\n<p>According to the GST cess (Compensation to State) Act, 2017, a compensation cess would be levied on specific items and services for compensation to the States for the loss of revenue on account of implementation of the goods and services tax in pursuance of the provisions of the <a href=\"https:\/\/www.gsthelplineindia.com\/blog\/2017\/10\/13\/gst-amendment-act-bill\/\">Constitution (One Hundred and First Amendment) Act, 2016<\/a>.<\/p>\n<p>Refer the official <strong>GST cess Act Law pdf<\/strong> attached above for complete details and rules of the act.<\/p>\n<p>GST cess levied this way would be credited to the GST compensation fund, from where it will be used to compensate the tax revenue losses of the States caused by GST implementation. The unutilized funds, if any, would be distributed among the Centre and the States equally. The state governments would receive cess in the ratio of the indirect tax revenues generated by them in the last year before the implementation of GST.<\/p>\n<h2><span id=\"GST_Compensation_Cess_Calculation\">GST Compensation Cess Calculation<\/span><\/h2>\n<p>The GST cess on an eligible product will be calculated according to the rate specified in the <strong>GST cess rate<\/strong> schedule and on the actual taxable value (transaction value) of the supply, not on the GST tax (unlike the previous tax system).<\/p>\n<p>For cess applicable imports, the GST cess amount will be calculated on the taxable value + customs duty, i.e. the same value on which IGST is levied. Let\u2019s understand this with an example.<\/p>\n<p>Suppose that you are buying a Petrol Car on which applicable GST rate is 28% and <strong>GST Cess rate<\/strong> is 1%<\/p>\n<p>The value of car is Rs. 5 Lacs<\/p>\n<p><strong>CGST 14% =<\/strong> 70,000<\/p>\n<p><strong>SGST 14% =<\/strong> 70,000<\/p>\n<p><strong>Cess 1% =<\/strong> 1% of 5 lac = 5,000<\/p>\n<p><strong>Final value of the car =<\/strong> 6,45,000INR<\/p>\n<h2><span id=\"GST_Cess_Applicable_GoodsServices_with_Rate_List\">GST Cess Applicable Goods\/Services with Rate List<\/span><\/h2>\n<p>GST cess would be applicable on all interstate and intra-state transactions of the goods and services as specified by the Central Government. Cess is liable on some specific products such as Pan Masala, Tobacco, coal, cigarettes, vehicles, aerated waters and motor cars etc. The GST Council may increase the <strong>GST cess on luxury cars<\/strong>&nbsp;in the next meeting to raise funds to help Kerala flood affected states.<\/p>\n<p><b>GST Cess applicable goods with cess rates list<\/b><\/p>\n<p>-&gt; The GST cess rate schedule for applicable goods was officially released on <b>28th June 2017<\/b>.<\/p>\n<p><b>GST Cess applicable services with cess rates list<\/b><\/p>\n<p>-&gt; The GST Compensation Cess will also be applicable to the supply of the following services.<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Sl. No.<\/b><\/td>\n<td><b>Description of Services<\/b><\/td>\n<td><b>Chapter, Section, Heading or Group<\/b><\/td>\n<td><b>Rate (in per-cent.)<\/b><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration<\/td>\n<td>Chapter 99<\/td>\n<td>Same rate of cess as applicable on supply of similar goods involving transfer of title in goods<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Transfer of right in goods or of undivided share in goods without the transfer of title thereof<\/td>\n<td>Chapter 99<\/td>\n<td>Same rate of cess as applicable on supply of similar goods involving transfer of title in goods<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Any other supply of services<\/td>\n<td>Chapter 99<\/td>\n<td>Nil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>-&gt; As per a notification released on <b>30th June 2017<\/b>, the following changes will be made in the official GST cess rate schedule.<\/p>\n<p>(i) in line 42, for \u201c8702 10\u201d, read \u201c8702 10, 8702 20, 8702 30, 8702 90\u201d;<\/p>\n<p>(ii) in line 42, for \u201cten or more\u201d, read \u201cnot more than 13\u201d.<\/p>\n<p>-&gt; The following amendments were made by the Central Government in the cess rate schedule through a notification released on <b>18th July, 2017<\/b>.<\/p>\n<p>(i) against S. No. 10, for the entry in column (4), the entry \u201c5% + Rs. 2076 per thousand\u201d shall be substituted;<\/p>\n<p>(ii) against S. No. 11, for the entry in column (4), the entry \u201c5%+ Rs. 3668 per thousand\u201d shall be substituted;<\/p>\n<p>(iii) against S. No. 12, for the entry in column (4), the entry \u201c5% + Rs. 2076 per thousand\u201d shall be substituted.<\/p>\n<p>(iv) against S. No. 13, for the entry in column (4), the entry \u201c5% + Rs. 2747 per thousand\u201d shall be substituted;<\/p>\n<p>(v) against S. No. 14, for the entry in column (4), the entry \u201c5% + Rs. 3668 per thousand\u201d shall be substituted;<\/p>\n<p>(vi) against S. No. 15, for the entry in column (4), the entry \u201c36% + Rs. 4170 per thousand\u201d shall be substituted.<\/p>\n<p>-&gt; In a separate notification released by the government on <b>20th July, 2017<\/b>, it was decided that the intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the GST compensation cess on the value of outward supply of such second hand goods, from a non-registered supplier, will be <b>exempted<\/b> from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act.<\/p>\n<h2><span id=\"Other_Important_Things_to_Know_about_GST_Compensation_Cess_Act_2017\">Other Important Things to Know about GST Compensation Cess Act, 2017<\/span><\/h2>\n<ul>\n<li>GST Cess can be collected by any taxable person on the supply of cess liable goods (except composition registered taxpayers).<\/li>\n<li><a href=\"https:\/\/www.gsthelplineindia.com\/blog\/2017\/08\/24\/input-tax-credit-gst\/\">Input credit (ITC)<\/a> can be levied on cess paid on inward supplies and it can only be used to pay the cess liability.<\/li>\n<li>The Cess will always be calculated on the transaction value of the goods\/services.<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\" align=\"center\"><span id=\"GST_Cess_Rate_List\">GST Cess Rate List:<\/span><\/h2>\n<table width=\"100%\" cellspacing=\"0\" cellpadding=\"4\">\n<colgroup>\n<col width=\"171*\">\n<col width=\"43*\">\n<col width=\"42*\"> <\/colgroup>\n<tbody>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"center\"><span style=\"font-family: Abyssinica SIL;\"><b>Name of Product<\/b><\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"center\"><span style=\"font-family: Abyssinica SIL;\"><b>HSN Code<\/b><\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"center\"><span style=\"font-family: Abyssinica SIL;\"><b>GST Cess<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Pan Masala<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"left\"><span style=\"font-family: Abyssinica SIL;\">2106-90-20<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"left\"><span style=\"font-family: Abyssinica SIL;\">60%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><span style=\"font-family: Abyssinica SIL;\"><b>Tabacco and Related Products<\/b><\/span><\/p>\n<table width=\"100%\" cellspacing=\"0\" cellpadding=\"4\">\n<colgroup>\n<col width=\"171*\">\n<col width=\"43*\">\n<col width=\"42*\"> <\/colgroup>\n<tbody>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Unmanufactured Tobacco (with lime tube) \u2013 bearing a brand name<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2401<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">71%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Unmanufactured Tobacco (without lime tube) \u2013 bearing a brand name<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2401<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">65%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Pan masala containing tobacco &#8216;Gutkha&#8217;<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">36<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">204%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Jarda scented tobacco<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-99-30<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">160%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Filter Khaini<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-99-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">160%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Chewing tobacco (with lime tube)<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-99-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">142%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Chewing tobacco (without lime tube)<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-99-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">160%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Tabacco refuse, bearing a brand name<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2401-30-00<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">61%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Cigar and cheroots<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-10-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">21% or Rs. 4170 per thousand, whichever is higher<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Cigarettes containing tobacco other than filter cigarettes, of length, not exceeding 65 millimetres<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-20-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">5% + Rs. 2076 per thousand<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Cigarettes containing tobacco other than filter cigarettes, of length, not exceeding 65 millimetres but not exceeding 75 milimetres<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-20-20<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">5% + Rs. 3668 per thousand<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">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<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-20-30<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">5% + Rs. 2076 per thousand<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">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<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-20-40<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">5% + Rs. 2047 per thousand<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Other cigarettes containing tobacco<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-20-90<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">36% + Rs. 4170 per thousand<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Cigarettes of tobacco substitutes<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2402-20-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Rs.4006 per thousand<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Hookah\u2019 or \u2018gudaku\u2019 tobacco bearing a brand name<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-11-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">72%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Tobacco used for smoking \u2018hookah\u2019 or \u2018chilam\u2019 commonly known as \u2018hookah\u2019 tobacco or \u2018gudaku\u2019 not bearing a brand name<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-11-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">17%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Smoking mixtures for pipes and cigarettes<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-19-10<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">290%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Other water pipe smoking tobacco not bearing a brand name.<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-11-90<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">11%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\">\u201c<span style=\"font-family: Abyssinica SIL;\">Homogenised\u201d or \u201creconstituted\u201d tobacco, bearing a brand name<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-91-00<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">72%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Snuff<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2403-99-50<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">72%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\"><\/td>\n<td width=\"17%\"><\/td>\n<td width=\"16%\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><span style=\"font-family: Abyssinica SIL;\"><b>Vehicles<\/b><\/span><\/p>\n<table width=\"100%\" cellspacing=\"0\" cellpadding=\"4\">\n<colgroup>\n<col width=\"171*\">\n<col width=\"43*\">\n<col width=\"42*\"> <\/colgroup>\n<tbody>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">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<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8703-21 \/ 8703-22<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">1%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Motor vehicles for the transport of not more than 13 persons, including the driver<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8702-10\/8702-20\/8702-30\/8702-90<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">15%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Motor vehicles of engine capacity not exceeding 1500cc<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8703<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">17%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Motor vehicles of engine capacity exceeding 1500cc<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8703<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">20%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8703-31<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">3%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8703-31<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">22%<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Motorcycles of engine capacity exceeding 350 cc.<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">8711<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">3%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><span style=\"font-family: Abyssinica SIL;\"><b>Minerals<\/b><\/span><\/p>\n<table width=\"100%\" cellspacing=\"0\" cellpadding=\"4\">\n<colgroup>\n<col width=\"171*\">\n<col width=\"43*\">\n<col width=\"42*\"> <\/colgroup>\n<tbody>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Coal; briquettes, ovoids and similar solid fuels manufactured from coal<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2701<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Rs.400 per tonne<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Lignite, whether or not agglomerated, excluding jet<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2702<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Rs.400 per tonne<\/span><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"67%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Peat (including peat litter), whether or not agglomerated<\/span><\/p>\n<\/td>\n<td width=\"17%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">2703<\/span><\/p>\n<\/td>\n<td width=\"16%\">\n<p align=\"justify\"><span style=\"font-family: Abyssinica SIL;\">Rs.400 per tonne<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>In this article, you will find answers to all your questions about cess in GST like the meaning of GST cess, act, rates and how to calculate Compensation Cess in GST. GST Cess is a special tax that is levied as compensation on the value of supply in addition to the GST tax. Although most &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.gsthelplineindia.com\/blog\/2017\/08\/31\/gst-compensation-cess\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST Compensation Cess : Meaning, Act, Rates and How to Calculate&#8221;<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1378,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[108,109],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Compensation Cess : Meaning, Act, Rate and How to Calculate<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gsthelplineindia.com\/blog\/2017\/08\/31\/gst-compensation-cess\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Compensation Cess : Meaning, Act, Rate and How to Calculate\" \/>\n<meta property=\"og:description\" content=\"In this article, you will find answers to all your questions about cess in GST like the meaning of GST cess, act, rates and how to calculate Compensation Cess in GST. GST Cess is a special tax that is levied as compensation on the value of supply in addition to the GST tax. Although most &hellip; Continue reading &quot;GST Compensation Cess : Meaning, Act, Rates and How to Calculate&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gsthelplineindia.com\/blog\/2017\/08\/31\/gst-compensation-cess\/\" \/>\n<meta property=\"og:site_name\" content=\"GST Helpline India Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gsthelpline\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-31T11:09:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-09-03T13:28:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gsthelplineindia.com\/blog\/wp-content\/uploads\/2017\/09\/GST-Compensation-Cess.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"358\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Atul Mittal\" \/>\n<meta name=\"twitter:card\" 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