GST Notification No 03/2025 -GST Compensation Cess (Rate)

From 01-02-2026, GST Notification No 03/2025 -GST Compensation Cess (Rate) shall come in to force for Nil Compensation Cess Rate for specified entries in this notification. The table for the same are as under:

Sr No	Chapter/ Heading/ Sub heading / Tariff Item	Description of Goods	Compensation Cess Rate (Before 01-02-2026)	Compensation Cess Rate (From 01-02-2026)
1	2106 90 20	Pan Masala with declared retail sale price	0.32R per unit	Nil
1A	2106 90 20	Pan Masala, other than goods covered under S. No. 1 above	60%	Nil
5	2401	Unmanufactured tobacco (without lime tube) – bearing a brand name with declared retail sale price	0.36R per unit	Nil
5A	2401	Unmanufactured tobacco (without lime tube)- bearing a brand name, other than goods covered under S. No. 5 above	71%	Nil
6	2401	Unmanufactured tobacco (with lime tube) – bearing a brand name with declared retail sale price	0.36R per unit	Nil
6A	2401	Unmanufactured tobacco (with lime tube)- bearing a brand name, other than goods covered under S. No. 6 above	65%	Nil
7	2401 30 00	Tobacco refuse, bearing a brand name with declared retail sale price	0.32R per unit	Nil
7A	2401 30 00	Tobacco refuse, bearing a brand name, other than goods covered under S. No. 7 above	61%	Nil
8	2402 10 10	Cigar and cheroots	21% or Rs. 4170 per thousand, whichever is higher	Nil
9	2402 10 20	Cigarillos	21% or Rs. 4170 per thousand, whichever is higher	Nil
10	2402 20 10	Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres	5% + Rs. [2076] per thousand	Nil
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	Nil
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	Nil
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	Nil
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	Nil
15	2402 20 90	Other cigarettes containing tobacco	[36%] + Rs. 4170 per thousand	Nil
16	2402 90 10	Cigarettes of tobacco substitutes	Rs. 4006 per thousand	Nil
17	2402 90 20	Cigarillos of tobacco substitutes	12.5% or Rs. 4,006 per thous-and whichever is higher	Nil
18	2402 90 90	Other	12.5% or Rs. 4,006 per thous-and whichever is higher	Nil
19	2403 11 10	Hookah’ or ‘gudaku’ tobacco bearing a brand name with declared retail sale price	0.36R per unit	Nil
19A	2403 11 10	‘Hookah’ or ‘gudaku’ tobacco, bearing a brand name, other than goods covered under S. No. 19 above	72%	Nil
20	2403 11 10	Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name with declared retail sale price	0.12R per unit	Nil
20A	2403 11 10	Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’, not bearing a brand name, other than goods covered under S. No. 20 above	17%	Nil
21	2403 11 90	Other water pipe smoking tobacco not bearing a brand name ^1b[with declared retail sale price]	0.08R per unit	Nil
21A	2403 11 90	Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above	11%	Nil
22	2403 19 10	Smoking mixtures for pipes and cigarettes, with declared retail sale price	0.69R per unit	Nil
22A	2403 19 10	Smoking mixtures for pipes and cigarettes, other than goods covered under S. No. 22 above	290%	Nil
23	2403 19 90	Other smoking tobacco bearing a brand name with declared retail sale price	0.28R per unit	Nil
23A	2403 19 90	Other smoking tobacco bearing a brand name, other than goods covered under S. No. 23 above	49%	Nil
24	2403 19 90	Other smoking tobacco not bearing a brand name with declared retail sale price	0.08R per unit	Nil
24A	2403 19 90	Other smoking tobacco, not bearing a brand name, other than goods covered under S. No. 24 above	11%	Nil
24B	2403 91 00	“Homogenised” or “reconstituted” tobacco, bearing a brand name with declared retail sale price	0.36R per unit	Nil
24C	2403 91 00	“Homogenised” or “reconstituted” tobacco, bearing a brand name, other goods covered under S. No. 24 B above	72%	Nil
25	2404 11 00	“Homogenised” or “reconstituted” tobacco, bearing a brand name	72%	Nil
26	2403 99 10	Chewing tobacco (without lime tube), with declared retail sale price	0.56R per unit	Nil
26A	2403 99 10	Chewing tobacco (without lime tube), other than goods covered under S. No. 26 above	160%	Nil
27	2403 99 10	Chewing tobacco (with lime tube), with declared retail sale price	0.56R per unit	Nil
27A	2403 99 10	Chewing tobacco (with lime tube), other than goods covered under S. No. 27 above	142%	Nil
28	2403 99 10	Filter khaini, with declared retail sale price ]	0.56R per unit	Nil
28A	2403 99 10	Filter khaini, other than goods covered under S. No. 28 above	160%	Nil
29	2403 99 20	Preparations containing chewing tobacco, with declared retail sale price	0.36R per unit]	Nil
29A	2403 99 20	Preparations containing chewing tobacco, other than goods covered under S. No. 29 above	72%	Nil
30	2403 99 30	Jarda scented tobacco, with declared retail sale price	0.56R per unit	Nil
30A	2403 99 30	Jarda scented tobacco, other than goods covered under S. No. 30 above	160%	Nil
31	2403 99 40	Snuff, with declared retail sale price	0.36R per unit	Nil
31A	2403 99 40	Snuff, other than goods covered under S. No. 31 above	72%	Nil
32	2403 99 50	Preparations containing snuff, with declared retail sale price	0.36R per unit	Nil
32A	2403 99 50	Preparations containing snuff, other than goods covered under S. No. 32 above	72%	Nil
33	2403 99 60	Tobacco extracts and essence bearing a brand name with declared retail sale price	0.36R per unit	Nil
33A	2403 99 60	Tobacco extracts and essence, bearing a brand name, other than good covered under S. No. 33 above	72%	Nil
34	2403 99 60	Tobacco extracts and essence not bearing a brand name with declared retail sale price	0.36R per unit	Nil
34A	2403 99 60	Tobacco extracts and essence, not bearing a brand name, other than goods covered under S. No. 34 above	65%	Nil
35	2403 99 70	Cut tobacco, with declared retail sale price	0.14R per unit	Nil
35A	2403 99 70	Cut tobacco, other than goods covered under S. No. 35 above	20%	Nil
36	2403 99 90	Pan masala containing tobacco ‘Gutkha’, with declared retail sale price	0.61R per unit	Nil
36A	2403 99 90	Pan masala containing tobacco ‘Gutkha’, other than goods covered under S. No. 36 above	204%	Nil
36B	2403 99 90	All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name, with declared retail sale price	0.43R per unit	Nil
36C	2403 99 90	All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name, other than good covered under S. No. 36B above	96%	Nil
36D	2403 99 90	All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name, with declared retail sale price	0.43R per unit	Nil
36E	2403 99 90	All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name, other than goods covered under S. No. 36D above	89%	Nil
37	2404 11 00, 2404 19 00	All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name	96%	Nil
38	2404 11 00, 2404 19 00	All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name	89%	Nil