SCHEDULE (SGST ACT)

THE  SCHEDULE
[See section 8 (2)]

1. In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and “Chapter”, wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule.

S. No.Description of Supply of Goods or ServicesTraffic item, heading, sub-heading, Chapter, or supply or goods or services, as the case may beThe maximum rate at which goods and services tax compansation cess may be collected
(1)(2)(3)(4)
1Pan Masala2106 90 20One hundred and thirty-five per cent. ad valorem
2Tobacco and manufactured
tobacco  substitutes, includind
tobacco  products.
24Four thousand one hundred and seventy rupees per thousand sticks or two hundred and ninety per cent. ad valorem or a combination thereof, but not exceeding four thousand one hundred and seventy rupees per thousand sticks plus two hundred and ninety per cent. ad valorem.
3Coal, briquettes, ovoids and similar solid fuels manufactured from coal, lignite, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated.2701,2701 or 2703Four  hundred  rupees  per tonne
4Aerated waters.2202 10 10Fifteen per cent. ad valorem
5Motor cars and other motor vehicles principally designed for the transport of persons (other than motor vehicles for the transport of ten or more persons, including the driver), including station wagons and racing cars.8703Fifteen per cent. ad valorem
6Any other suppliesFifteen per cent. ad valorem

DR.  G.  NARAYANA  RAJU,
Secretary to the Govt. of India

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