🧾 Overview of HSN Code Compensation Cess.
Compensation Cess is an additional levy imposed on certain luxury or sin goods (like tobacco, aerated drinks, and high-end cars) over and above the GST rate. Its purpose is to compensate states for the revenue loss incurred due to the implementation of GST, for a period of five years (from 2017 to 2022, extended in some cases). The cess amount varies based on the product and is collected by the central government.
Notes:-
- Below Table is only viewable in laptop or if you want to open it in mobile or tablet kindly switch it to desktop view.
Table of HSN Code Compensation Cess.
| Schedules | S. No. | HSN | Description of Goods | CGST Rate (%) | SGST Rate (%) | IGST Rate (%) | Compensation Cess |
|---|---|---|---|---|---|---|---|
| Compensation Cess | 1 | 2106 90 20 | Pan-masala | 0.32R per unit | |||
| Compensation Cess | 2 | 2202 10 10 | Aerated waters | 12% | |||
| Compensation Cess | 3 | 2202 10 20 | Lemonade | 12% | |||
| Compensation Cess | 4 | 2202 10 90 | Others | 12% | |||
| Compensation Cess | 4A | 2202 99 90 | Caffeinated Beverages | 12% | |||
| Compensation Cess | 4B | 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. | 12% | |||
| Compensation Cess | 5 | 2401 | Unmanufactured tobacco (without lime tube) – bearing a brand name |
0.36R per unit | |||
| Compensation Cess | 6 | 2401 | Unmanufactured tobacco (with lime tube) – bearing a brand name | 0.36R per unit | |||
| Compensation Cess | 7 | 2401 30 00 | Tobacco refuse, bearing a brand name | 0.32R per unit | |||
| Compensation Cess | 8 | 2402 10 10 | Cigar and cheroots | 21% or Rs. 4170 per thousand, whichever is higher |
|||
| Compensation Cess | 9 | 2402 10 10 | Cigarillos | 21% or Rs. 4170 per thousand, whichever is higher |
|||
| Compensation Cess | 10 | 2402 20 10 | Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres | 5% + Rs.2076 per thousand |
|||
| Compensation Cess | 11 | 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 |
|||
| Compensation Cess | 12 | 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 |
|||
| Compensation Cess | 13 | 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 |
|||
| Compensation Cess | 14 | 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 |
|||
| Compensation Cess | 15 | 2402 20 90 | Other cigarettes containing tobacco | 36% + Rs.4170 per thousand |
|||
| Compensation Cess | 16 | 2402 90 10 | Cigarettes of tobacco substitutes | Rs.4006 per thousand |
|||
| Compensation Cess | 17 | 2402 90 20 | Cigarillos of tobacco substitutes | 12.5% or Rs. 4,006 per thousand whichever is higher |
|||
| Compensation Cess | 18 | 2402 90 90 | Other | 12.5% or Rs. 4,006 per thousand whichever is higher |
|||
| Compensation Cess | 19 | 2403 11 10 | 'Hookah' or 'gudaku' tobacco bearing a brand name |
0.36R per unit | |||
| Compensation Cess | 20 | 2403 11 10 | Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name |
0.12R per unit | |||
| Compensation Cess | 21 | 2403 11 90 | Other water pipe smoking tobacco not bearing a brand name. |
0.08R per unit | |||
| Compensation Cess | 22 | 2403 19 10 | Smoking mixtures for pipes and cigarettes | 0.69R per unit | |||
| Compensation Cess | 23 | 2403 19 90 | Other smoking tobacco bearing a brand name | 0.28R per unit | |||
| Compensation Cess | 24 | 2403 19 90 | Other smoking tobacco not bearing a brand name | 0.08R per unit | |||
| Compensation Cess | 24A | 2403 91 00 | “Homogenised” or “reconstituted” tobacco, bearing a brand name | 0.36R per unit | |||
| Compensation Cess | 25 | 2404 11 00 | “Homogenised” or “reconstituted” tobacco,bearing a brand name | 72% | |||
| Compensation Cess | 26 | 2403 99 10 | Chewing tobacco (without lime tube) | 0.56R per unit | |||
| Compensation Cess | 27 | 2403 99 10 | Chewing tobacco (with lime tube) | 0.56R per unit | |||
| Compensation Cess | 28 | 2403 99 10 | Filter khaini | 0.56R per unit | |||
| Compensation Cess | 29 | 2403 99 20 | Preparations containing chewing tobacco | 0.36R per unit | |||
| Compensation Cess | 30 | 2403 99 30 | Jarda scented tobacco | 0.56R per unit | |||
| Compensation Cess | 31 | 2403 99 40 | Snuff | 0.36R per unit | |||
| Compensation Cess | 32 | 2403 99 50 | Preparations containing snuff | 0.36R per unit | |||
| Compensation Cess | 33 | 2403 99 60 | Tobacco extracts and essence bearing a brand name |
0.36R per unit | |||
| Compensation Cess | 34 | 2403 99 60 | Tobacco extracts and essence not bearing a brand name |
0.36R per unit | |||
| Compensation Cess | 35 | 2403 99 70 | Cut tobacco | 0.14R per unit | |||
| Compensation Cess | 36 | 2403 99 90 | Pan masala containing tobacco ‘Gutkha’ | 0.61R per unit | |||
| Compensation Cess | 36A | 2403 99 90 | All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name | 0.43R per unit | |||
| Compensation Cess | 36B | 2403 99 90 | All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name | 0.43R per unit | |||
| Compensation Cess | 37 | 2404 11 00, 2404 19 00 | All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name |
96% | |||
| Compensation Cess | 38 | 2404 11 00, 2404 19 00 | All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name |
89% | |||
| Compensation Cess | 39 | 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal. |
Rs.400 per tonne |
|||
| Compensation Cess | 40 | 2702 | Lignite, whether or not agglomerated, excluding jet |
Rs.400 per tonne |
|||
| Compensation Cess | 41 | 2703 | Peat (including peat litter), whether or not agglomerated |
Rs.400 per tonne |
|||
| Compensation Cess | 41A | 27 | Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereofhas notbeen availed by any person | Nil | |||
| Compensation Cess | 42 | 8702 10, 8702 20, 8702 30, 8702 90 | Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 |
15% | |||
| Compensation Cess | 42A | 87 | All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles |
Nil | |||
| Compensation Cess | 42B | 87 | Fuel Cell Motor Vehicles | Nil | |||
| Compensation Cess | 43 | 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles |
NIL | |||
| Compensation Cess | 44 | 8703 10 10, 8703 80 | Electrically operated vehicles, including three wheeled electric motor vehicles. |
NIL | |||
| Compensation Cess | 45 | 8703 | Three wheeled vehicles | NIL | |||
| Compensation Cess | 46 | 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department |
NIL | |||
| Compensation Cess | 47 | 8703 40, 8703 60 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
NIL NIL NIL 15% |
|||
| Compensation Cess | 48 | 8703 50, 8703 70 | Following Vehicles, with both compression- ignition internal combustion piston engine [diesel- or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
NIL NIL NIL 15% |
|||
| Compensation Cess | 49 | 8703 | Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
NIL | |||
| Compensation Cess | 50 | 8702, 8703 21 or 8703 22 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
1% | |||
| Compensation Cess | 51 | 8702, 8703 31 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
3% | |||
| Compensation Cess | 52 | [8703 | Motor vehicles of engine capacity not exceeding 1500 cc | 17% | |||
| Compensation Cess | 52A | 8703 | Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B |
20% | |||
| Compensation Cess | 52B | 8703 | Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. |
22% | |||
| Compensation Cess | 53 | 8711 | Motorcycles of engine capacity exceeding 350 cc. | 3% | |||
| Compensation Cess | 54 | 8802 or 8806 | Other aircraft (for example, helicopters, aeroplanes), for personal use. | 3% | |||
| Compensation Cess | 55 | 8903 | Yacht and other vessels for pleasure or sports | 3% | |||
| Compensation Cess | 56 | Any chapter | All goods other than those mentioned at S. Nos. 1 to 55 above |
Nil |
Select the Schedule you want to search your items in:-
Note:- Schedule I to III is commonly used.
