QUESTION
My client is a seller of Smoking Mixture under HSN 24031910 and Chewing Tobacco under HSN 24039910. What will be the duty liabilty regarding same for domestic sale. Excise? NCCD? GST Cess Any other duty, if any. Also pleae specify notification, tariff , circular,etc. vide which above duty is leviable.
ANSWER
Facts of the case:
Tax liability on Smoking Mixture under HSN 24031910
and Chewing Tobacco under HSN 24039910.
Law Applicable: Notification
No.1/2017-Central Tax (Rate) Schedule IV taxable @ 28%
|
15. |
2403 |
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences [including biris] |
Notification No.1/2017-Compensation Cess (Rate)
|
22. |
2403 19 10 |
Smoking mixtures for pipes and cigarettes |
290% |
|
26. |
2403 99 10 |
Chewing tobacco (without lime tube) |
160% |
|
27. |
2403 99 10 |
Chewing tobacco (with lime tube) |
142% |
Conclusion:
Smoking Mixture under HSN 24031910 is taxable @ 28% and
Compensation Cess @ 290%.
Chewing Tobacco under HSN 24039910 is taxable @ 28% and Compensation Cess @ 160%
/ 142%. (Reply dt. 13/01/2021)