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).