[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No 3/2023-Compensation Cess (Rate)
New Delhi, the 26^th July, 2023
G.S.R…… (E). - In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28^th June, 2017, namely:-
In the said notification,
I. in the Schedule, -
- (i) against S. No. 1, for the entry in column (3), the entry “Pan Masala with declared retail sale price” shall be substituted;
- (ii) after S. No. 1 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “1A. | 2106 90 20 | Pan Masala, other than goods covered under S. No. 1 above | 60%”; |
- (iii) against S. No. 5, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (iv) after S. No. 5 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “5A. | 2401 | Unmanufactured tobacco (without lime tube)– bearing a brand name, other than goods covered under S. No. 5 above | 71%”; |
- (v) against S. No. 6, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (vi) after S. No. 6 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “6A. | 2401 | Unmanufactured tobacco (with lime tube)– bearing a brand name, other than goods covered under S. No. 6 above | 65%”; |
- (vii) against S. No. 7, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (viii) after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “7A. | 2401 30 00 | Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above | 61%”; |
- (ix) against S. No. 19, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (x) after S. No. 19 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “19A. | 2403 11 10 | 'Hookah' or 'gudaku' tobacco, bearing a brand name, other than goods covered under S. No. 19 above | 72%”; |
- (xi) against S. No. 20, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (xii) after S. No. 20 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “20A. | 2403 11 10 | Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku', not bearing a brand name, other than goods covered under S. No. 20 above | 17%”; |
- (xiii) against S. No. 21, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (xiv) after S. No. 21 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “21A. | 2403 11 90 | Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above | 11%”; |
- (xv) against S. No. 22, for the entry in column (3), the entry “Smoking mixtures for pipes and cigarettes, with declared retail sale price” shall be substituted;
- (xvi) after S. No. 22 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “22A. | 2403 19 10 | Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above | 290%”; |
- (xvii) against S. No. 23, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (xviii) after S. No. 23 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “23A. | 2403 19 90 | Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above | 49%”; |
- (xix) against S. No. 24, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;
- (xx) for S. No. 24A and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| "24A. | 2403 19 90 | Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above | 11% |
| 24B. | 2403 91 00 | “Homogenised” or “reconstituted” tobacco, bearing a brand name with declared retail sale price | 0.36R per unit |
| 24C. | 2403 91 00 | “Homogenised” or “reconstituted” tobacco, bearing a brand name, other goods covered under S. No. 24 B above | 72%”; |
- (xxi) against S. No. 26, for the entry in column (3), the entry “Chewing tobacco (without lime tube), with declared retail sale price” shall be substituted;
- (xxii) after S. No. 26 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “26A. | 2403 99 10 | Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above | 160%”; |
- (xxiii) against S. No. 27, for the entry in column (3), the entry “Chewing tobacco (with lime tube), with declared retail sale price” shall be substituted;
- (xxiv) after S. No. 27 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “27A. | 2403 99 10 | Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above | 142%”; |
- (xxv) against S. No. 28, for the entry in column (3), the entry “Filter khaini, with declared retail sale price” shall be substituted;
- (xxvi) after S. No. 28 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “28A. | 2403 99 10 | Filter khaini, other than goods covered under S. No. 28 above | 160%”; |
- (xxvii) against S. No. 29, for the entry in column (3), the entry “Preparations containing chewing tobacco, with declared retail sale price” shall be substituted;
- (xxviii) after S. No. 29 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) |
|---|
| “29A. | 2403 99 20 | Preparations containing chewing tobacco, other than goods covered under S. No. 29 above | 72%”; |
- (xxix) against S. No. 30, for the entry in column (3), the entry “Jarda scented tobacco, with declared retail sale price” shall be substituted;
- (xxx) after S. No. 30 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
