When cess is applicable in GST?

Unmanufactured tobacco (with lime tube) – featuring a brand name

65%

Unmanufactured tobacco (without lime tube) – with a brand name

71%

Branded tobacco refusing

61%

Cheroots and Cigar

21% or 4170 per thousand, whichever higher

Cigarillos

21% or Rs. 4170 per thousand, whichever is higher

Cigarettes which has tobacco without filter cigarettes, of length not more than 65mm

5% + 2076 per thousand

Cigarettes which has tobacco besides filter cigarettes, of length more than 65mm and up to 75mm

5% + 3668 per thousand

Cigarettes of tobacco substitutes

Rs.4006 per thousand

Branded ‘hookah’ or ‘gutkha’ tobacco

72%

Chewing tobacco (without lime tube)

160%

Chewing tobacco (with lime tube)

142%

Pan masala (gutkha) along with tobacco

204%

All goods, excluding pan masala containing tobacco ‘gutkha’, with the brand name

96%

All goods, excluding pan masala containing tobacco ‘gutkha’, not bearing a brand name

89%

Coal, ovoids, briquettes, and similar solid fuels produced from lignite, coal, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated

400 per tonne

Aerated waters

12%

Motor vehicles for the transport of not more than 13 persons, besides the driver

15%

Motor vehicles, not including ambulances, three-wheelers and vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion or with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion

15%

Petrol, liquefied petroleum gas (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm.

1%

Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000mm.

3%

Motor vehicles of engine capacity not exceeding 1500 cc

17%

Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B

20%

Motor vehicles of engine capacity over 1500cc, well known as Sports Utility Vehicles (SUVs) which includes utility vehicles as well.

22%