GST INDIA Biz — Revision of compensation cess rates on cigarettes and tobacco products.

Notification No. 3/2017 rate

Date: July 18, 2017

Subject: Revision of compensation cess rates on cigarettes and tobacco products.

Description:

This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).

Other Notifications

01/2021

This notification amends Schedule I (2.5%) by substituting the tariff heading ag...

26/2019

This notification extends the time limit for furnishing FORM GSTR-7 for the peri...

85/2020

This notification prescribes a special payment mechanism for QRMP taxpayers to d...