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Prakhar Softech Services Ltd.

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

S.No.	HSN Code	Particulars	CGST Rate	SGST Rate	Noti No. CT(Rate)	Date
1.	2401	Tobacco leaves (S.No.109 Sch.I)	2.5%	2.5%	1/2017	28.06.2017
2.	2401	Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (S.No.13 Sch.IV)	14%	14%	1/2017	28.06.2017
3.	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes (S.No.14 Sch.IV)	14%	14%	1/2017	28.06.2017
4.	2403	Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (S.No.15 Sch.IV)	14%	14%	1/2017	28.06.2017
5.	¹[2404 12 00	Products containing nicotine and intended for inhalation without combustion] (S.No.26A Sch.III) [w.e.f. 01.01.2022]	9%	9%	41/2017	14.11.2017
6.	²[2404 91 00, 2404 92 00, 2404 99 00	Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation] (S.No.26B Sch.III) [w.e.f. 01.01.2022]	9%	9%	41/2017	14.11.2017
7.	³[2404 11 00	Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion] (S.No.15A Sch.IV) [w.e.f. 01.01.2022]	14%	14%	18/2021	28.12.2021
8.	³[2404 19 00	Products containing tobacco or nicotine substitutes and intended for inhalation without combustion] (S.No.15B Sch.IV) [w.e.f. 01.01.2022]	14%	14%	18/2021	28.12.2021

Inserted by Noti. No.41/2017 (S.No.118) dated 14-11-2017 w.e.f. 15-11-2017 and further Subs. by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022 for

“26A

2515 12 20, 2515 12 90

Marble and travertine, other than blocks"

Inserted by Noti. No.41/2017 (S.No.118) dated 14-11-2017 w.e.f. 15-11-2017 and further Subs. by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022 for

“26B

2516 12 00

Granite, other than blocks]

Inserted by Noti. No.18/2021 (S.No.705) dated 28.12.2021 w.e.f. 01.01.2022

COMPENSATION CESS RATE

S.No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Rate of GST Compensation Cess
(1)	(2)	(3)	(4)
1.	2401	Unmanufactured tobacco (without lime tube) – bearing a brand name	71%
2.	2401	Unmanufactured tobacco (with lime tube) – bearing a brand name	65%
3.	2401 30 00	Tobacco refuse, bearing a brand name	61%
4.	2402 10 10	Cigar and cheroots	21% or Rs. 4170 per thousand, whichever is higher
5.	2402 10 20	Cigarillos	21% or Rs. 4170 per thousand, whichever is higher
6.	2402 20 10	Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres	5% + Rs.2576 per thousand
7.	2402 20 20	Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres	5% + Rs.3668 per thousand
8.	2402 20 30	Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres	5% + Rs.2076 per thousand
9.	2402 20 40	Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres	5% + Rs.2747 per thousand
10.	2402 20 50	Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres	5% + Rs.3668 per thousand
11.	2402 20 90	Other cigarettes containing tobacco	36% + Rs.4170 per thousand
12.	2402 90 10	Cigarillos of tobacco substitutes	Rs.4006 per thousand
13.	2402 90 20	Cigarillos of tobacco substitutes	12.5% or Rs. 4,006 per thousand whichever is higher
14.	2402 90 90	Other	12.5% or Rs. 4,006 per thousand whichever is higher
15.	2403 11 10	'Hookah' or 'gudaku' tobacco bearing a brand name	72%
16.	2403 11 10	Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name	17%
17.	2403 11 90	Other water pipe smoking tobacco not bearing a brand name.	11%
18.	2403 19 10	Smoking mixtures for pipes and cigarettes	290%
19.	2403 19 90	Other smoking tobacco bearing a brand name	49%
20.	2403 19 90	Other smoking tobacco not bearing a brand name	11%
21.	2403 91 00	“Homogenised” or “reconstituted” tobacco, bearing a brand name	72%
22.	2403 99 10	Chewing tobacco (without lime tube)	160%
23.	2403 99 10	Chewing tobacco (with lime tube)	142%
24.	2403 99 10	Filter khaini	160%
25.	2403 99 20	Preparations containing chewing tobacco	72%
26.	2403 99 30	Jarda scented tobacco	160%
27.	2403 99 40	Snuff	72%
28.	2403 99 50	Preparations containing snuff	72%
29.	2403 99 60	Tobacco extracts and essence bearing a brand name	72%
30.	2403 99 60	Tobacco extracts and essence not bearing a brand name	65%
31.	2403 99 70	Cut tobacco	20%
32.	2403 99 90	Pan masala containing tobacco ‘Gutkha’	204%
33.	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name	96%
34.	2403 99 90	All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name	89%