[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 26th 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 28th 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 28th 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

0.36 R 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: -

(1)

(2)

(3)

(4)

“30A.

2403 99 30

Jarda scented tobacco, other than goods covered under S. No. 30 above

160%”;

(xxxi) against S. No. 31, for the entry in column (3), the entry “Snuff, with declared retail sale price” shall be substituted;

(xxxii) after S. No. 31 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“31A.

2403 99 40

Snuff, other than goods covered under S. No. 31 above

72%”;

(xxxiii) against S. No. 32, for the entry in column (3), the entry “Preparations containing snuff, with declared retail sale price” shall be substituted;

(xxxiv) after S. No. 32 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“32A.

2403 99 50

Preparations containing snuff, other than goods covered under S. No. 32 above

72%”;

(xxxv) against S. No. 33, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

(xxxvi) after S. No. 33 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“33A.

2403 99 60

Tobacco extracts and essence, bearing a brand name, other than good covered under S. No. 33 above

72%”;

(xxxvii) against S. No. 34, for the entry in column (3), after the words “brand name”, the words “with declared retail sale price” shall be inserted;

(xxxviii) after S. No. 34 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

“34A.

2403 99 60

Tobacco extracts and essence, not bearing a brand name, other than goods covered under S. No. 34 above

65%”;

(xxxix) against S. No. 35, for the entry in column (3), the entry “Cut tobacco, with declared retail sale price” shall be substituted;

(xl) after S. No. 35 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)

(2)

(3)

(4)

“35A.

2403 99 70

Cut tobacco, other than goods covered under S. No. 35 above

20%”;

(xli) against S. No. 36, for the entry in column (3), the entry “Pan masala containing tobacco 'Gutkha', with declared retail sale price ” shall be substituted;

(xlii) for S. No. 36A and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

"36A.

2403 99 90

Pan masala containing tobacco 'Gutkha', other than goods covered under S. No. 36 above

204%”;

(xliii) for S. No. 36B and the entries relating thereto, the following S. No. and entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

"36B.

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, with declared retail sale price

0.43R per unit”;

(xliv) after S. No. 36B and the entries relating the, the following S. Nos. and entries shall be substituted, namely:-

(1)

(2)

(3)

(4)

“36C.

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name, other than good covered under S. No. 36B above

96%

36D.

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, with declared retail sale price

0.43R per unit

36E.

2403 99 90

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name, other than goods covered under S. No. 36D above

89%”;

(xlv) against S. No. 52B, in column (3), for the entry, the entry “Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above.

Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition.” shall be substituted;

II. In the Explanation, after clause (4), following clause shall be inserted, namely: -

“(5) For the purposes of this notification, the words “declared retail sale price”, with respect to the goods specified in column (3) of the Schedule above, shall mean the retail sale price of such goods which are required to be declared in compliance with the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force”;

2. This notification shall come into force on 27th July, 2023.

[F. No. 190354/133/2023-TRU]

(Nitish Karnatak)
Under Secretary

Note: - The principal notification No.1/2017-Compensation Cess (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th day of June, 2017, and was last amended vide notification No. 2/2023-Compensation Cess (Rate), dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 253(E), dated the 31st March, 2023.