This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.

Issued for earlier notification?
No — this is the principal rate notification.