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GST

IMPACT OF CHANGE IN GST COMPENSATION CESS RATES W.E.F. 1ST APR 2023

by CA Abhas Halakhandi425 816
01/2023- COMPENSATION CESS Section 163 of Finance Act 2023 made effective from 1st April 2023. Through this, schedule to GST (Compensation to States) Act is amended to cap the maximum compensation Cess to Retail Sale Price for specified products (pan masala, tobacco etc.)

Through this, Central Govt. has appointed 1st Apr 2023 as the date on which Section 163 of Finance Act 2023 shall be effective.

Now let’s understand section 163 of Finance Act. Through this section, Schedule to GST (Compensation to States) Act,2017 has been amended to cap the Maximum Collectible Compensation Cess to the retail price of product. GST council in its 49th meeting suggested to change the levy compensation cess on commodities such as Pan Masala, Tobacco etc. from ad valorem to specific tax-based levy to boost the first stage collection of the GST revenues & for plugging tax evasion in Pan Masala and Tobacco business.

Product Maximum Cap as per existing Schedule Max. Cap as per Amended Schedule w.e.f. 1st Apr 2023
Pan Masala One hundred and thirty-five per cent. ad valorem. 51 % of retail sale price of Unit

 
Tobacco and manufactured tobacco substitutes, including tobacco products. Rs. 4170 rupees per thousand sticks or 290 per cent. ad valorem or a combination thereof, but not exceeding Rs. 4170 per thousand sticks plus 290 per cent. ad valorem. Rs. 4170 rupees per thousand sticks or 290 per cent. ad valorem or a combination thereof, but not exceeding Rs. 4170 per thousand sticks plus 290 per cent. ad valorem or 100% of retail price per unit.
  • The cess is levied over and above highest rate of GST i.e., 28%
  • And now since amendment has been made in the enabling provision of the Act regarding Max. Collectible Cess, notification no. 02/2023-Cess Rate has been issued for levying Compensation Cess based on Retail Sale Price.
  • Retail Sale Price has been added as Explanation (i) to the Schedule to Compensation Cess Act 2017
  • ‘Explanation.—For the purposes of this Schedule,—
    (i) “retail sale price” means the maximum price at which the concerned goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for such sale:
    Provided that where the provisions of the Legal Metrology Act, 2009 or the rules made thereunder or any other law for the time being in force require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly;
    (ii) where on the package of any concerned goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;
    (iii) where the retail sale price, declared on the package of any concerned goods at the time of its clearance from the place of manufacture, is altered to increase the retail sale price, such altered retail sale price shall be deemed to be the retail sale price;
    (iv) where different retail sale prices are declared on different packages for the sale of any concerned goods in packaged form in different areas, each such retail sale price shall be the retail sale prices for the
    purposes of determination of the rate of cess for the said goods intended to be sold in the area to which the retail sale price relates.’.

 

02/2023- COMPENSATION CESS RATE For Amending the GST Compensation Cess Rate in master compensation cess rate Notification No.  01/2017 on Retail Sale Price basis (Specific Duty) from the existing Ad Valorem basis (% of Value basis)  w.e.f. 01/04/23

This notification has 26 entries for amending/specifying rate of goods (corresponding to entry number) to retails sale price basis. Following table contains comparative Cess Rates:-

S.No Entry No. of Sch. HSN Description of Goods Compensation Cess Rate before Amendment Compensation Cess Rate effective from 1St Apr 2023
1. 1. 21069020 Pan-Masala 60% 0.32R per unit
2. 5. 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 71% 0.36R per unit
3. 6. 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 65% 0.36R per unit
4. 7. 2401 30 00 Tobacco refuse, bearing a brand name 61% 0.32R per unit
5. 19. 2403 11 10 ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name 72% 0.36R per unit
6. 20. 2403 11 10 Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name 17% 0.12R per unit
7. 21 2403 11 90 Other water pipe smoking tobacco not bearing a brand name 11% 0.08R per unit
8. 22 2403 19 10 Smoking mixtures for pipes and cigarettes 290% 0.69R per unit
9. 23 2403 19 90 Other smoking tobacco bearing a brand name 49% 0.28R per unit
10. 24 2403 19 90 Other smoking tobacco not bearing a brand name 11% 0.08R per unit
11. 24A 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing brand name NA. New Entry 0.36R per unit
12. 25 2404 11 00

[2403 91 00 or 2404 11 00]

 “Homogenised” or “reconstituted” tobacco, bearing a brand name 72% No Change in Rate.

2403 91 00 has been removed
13. 26 2403 99 10 Chewing tobacco (without lime tube) 160% 0.56R per unit
14. 27 2403 99 10 Chewing tobacco (with lime tube) 142% 0.56R per unit
15. 28 2403 99 10 Filter khaini 160% 0.56R per unit
16. 29 2403 99 20 Preparations containing chewing tobacco 72% 0.36R per unit
17. 30 2403 99 30 Jarda scented tobacco 160% 0.56R per unit
18. 31 2403 99 40 Snuff 72% 0.36R per unit
19. 32 2403 99 50 Preparations containing snuff 72% 0.36R per unit
20. 33 2403 99 60 Tobacco extracts and essence bearing a brand name 72% 0.36R per unit
21. 34 2403 99 60 Tobacco extracts and essence not bearing a brand name 65% 0.36R per unit
22. 35 2403 99 70 Cut tobacco 20% 0.14R per unit
23. 36 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204% 0.61R per unit
24. 36A 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name NA. New Entry 0.43R per unit
36B 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name NA. New Entry 0.43R per unit
25. 37 2404 11 00, 2404 19 00

[2403 99 90 or 2404 11 00 or 2404 19 00]

 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name 96% No Change in Rate. HSN 2403 99 90 has been removed
26. 38 2404 11 00, 2404 19 00

[2403 99 90 or 2404 11 00 or 2404 19 00]

 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name 89% No Change in Rate. HSN 2403 99 90 has been removed
  • ‘R’ appearing in column 4 means ‘Retail Sale Price’ as provided in Schedule to GST (Compensation to States) Act 2017 (as mentioned in initial part of article) – Explanation 4 to notification 1/2017 – Compensation Cess Rate
  • In Schedule After explanation an illustration for calculation of GST Compensation Cess on Pan Masala (S.No 1 of above table) has been inserted :-

Rate of goods and services tax compensation cess = 0.32R per unit;

     If retail sale price of unit (pouch) of Pan Masala = Rs. 10;

    Goods and Services Tax Compensation Cess leviable = 0.32R = 0.32*10 = Rs. 3.2 per unit (pouch)

 

IMPACT OF CHANGE IN GST COMPENSATION CESS RATE

Impact of above amendment in which Cess has been levied on Retail Sale price on Manufacturer and Trader is being explained by following example:-

 

Product Pan Masala
Amended Rate 0.32 of Retail Sale Price
Retail Sale Price

 

 50 per pouch

 

Manufacturer to Wholesale Dealer Selling 10000 Units @ Rs. 20 each
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
200000 28000 28000 160000 10000*50*0.32

 

Wholesale Dealer to Retailer Selling 10000 Units @ Rs. 30 each
Outward
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
300000 42000 42000 160000 10000*50*0.32
 
ITC on Inward Supplies received from manufacturer 28000 28000 160000
Payment of Tax in Cash 28000 28000 NIL

 

Retailer to Ultimate Consumers Selling 10000 Units @ Rs. 45 each
Outward
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
450000 63000 63000 160000 10000*50*0.32
 
ITC on Inward Supplies received from manufacturer 42000 42000 160000
Payment of Tax in Cash 21000 21000 NIL

 

So from the above example it is evident that entire cess burden is being collected by the govt at the first stage itself i.e. at the stage of manufacturing itself. In remaining further transaction i.e. from whole seller to retailer/retailer to ultimate Consumer, the burden of cess is being transferred to the ultimate consumer.

 

SUPPLIES OF STOCK IN HAND AS ON 1ST APR 2023

Also it is necessary to discuss as to what the dealers have to do regarding supplies made out of Stock in hand as on 1st Apr 2023 i.e. from the effective date of CESS rate change.

Dealers will have to charge GST Compensation Cess as per amended rates based on retail sale price and they can utilize the balance of GST Compensation Cess lying in the GST Cess credit ledger. This has been explained in the example below:-

Whole sale dealer has purchased Pan Masala from Manufacturer 500 Pouches @ Rs. 25 per pouch bearing Retail Sale price of Rs. 50 per pouch – on 30th March 2023

Taxable Value CGST (14%) SGST (14%) CESS (@ 60%) Cess Calculation
12500 (500*25) 1750 1750 7500 12500*60%

 

Now whole sale dealer selling abovementioned goods to the retailer @ Rs. 45 per pouch on 1st April 2023. He will be charging Cess as per amended rates based on Retail Sale price in following manner:–

Outward Whole Sale to Retailer
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
22500 (500*45) 3150 3150 8000 500*50*0.32
 
ITC on Inward Supplies received from manufacturer 1750 1750 7500
Payment of Tax in Cash 1400 1400 500

 

 

 

01/2023- COMPENSATION CESS Section 163 of Finance Act 2023 made effective from 1st April 2023. Through this, schedule to GST (Compensation to States) Act is amended to cap the maximum compensation cess to Retail Sale Price for specified products (pan masala, tobacco etc.)

 

Through this, Central Govt. has appointed 1st Apr 2023 as the date on which Section 163 of Finance Act 2023 shall be effective.

Now let’s understand section 163 of Finance Act. Through this section, Schedule to GST (Compensation to States) Act,2017 has been amended to cap the Maximum Collectible Compensation Cess to the retail price of product. GST council in its 49th meeting suggested to change the levy compensation cess on commodities such as Pan Masala, Tobacco etc. from ad valorem to specific tax-based levy to boost the first stage collection of the GST revenues & for plugging tax evasion in Pan Masala and Tobacco business.

 

Product Maximum Cap as per existing Schedule Max. Cap as per Amended Schedule w.e.f. 1st Apr 2023
Pan Masala One hundred and thirty-five per cent. ad valorem. 51 % of retail sale price of Unit

 
Tobacco and manufactured tobacco substitutes, including tobacco products. Rs. 4170 rupees per thousand sticks or 290 per cent. ad valorem or a combination thereof, but not exceeding Rs. 4170 per thousand sticks plus 290 per cent. ad valorem. Rs. 4170 rupees per thousand sticks or 290 per cent. ad valorem or a combination thereof, but not exceeding Rs. 4170 per thousand sticks plus 290 per cent. ad valorem or 100% of retail price per unit.
  • The cess is levied over and above highest rate of GST i.e., 28%
  • And now since amendment has been made in the enabling provision of the Act regarding Max. Collectible Cess, notification no. 02/2023-Cess Rate has been issued for levying Compensation Cess based on Retail Sale Price.
  • Retail Sale Price has been added as Explanation (i) to the Schedule to Compensation Cess Act 2017

 

02/2023- COMPENSATION CESS RATE For Amending the GST Compensation Cess Rate in master compensation cess rate Notification No.  01/2017 on Retail Sale Price basis (Specific Duty) from the existing Ad Valorem basis (% of Value basis)  w.e.f. 01/04/23

This notification has 26 entries for amending/specifying rate of goods (corresponding to entry number) to retails sale price basis. Following table contains comparative Cess Rates:-

S.No Entry No. of Sch. HSN Description of Goods Compensation Cess Rate before Amendment Compensation Cess Rate effective from 1St Apr 2023
1. 1. 21069020 Pan-Masala 60% 0.32R per unit
2. 5. 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 71% 0.36R per unit
3. 6. 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 65% 0.36R per unit
4. 7. 2401 30 00 Tobacco refuse, bearing a brand name 61% 0.32R per unit
5. 19. 2403 11 10 ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name 72% 0.36R per unit
6. 20. 2403 11 10 Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name 17% 0.12R per unit
7. 21 2403 11 90 Other water pipe smoking tobacco not bearing a brand name 11% 0.08R per unit
8. 22 2403 19 10 Smoking mixtures for pipes and cigarettes 290% 0.69R per unit
9. 23 2403 19 90 Other smoking tobacco bearing a brand name 49% 0.28R per unit
10. 24 2403 19 90 Other smoking tobacco not bearing a brand name 11% 0.08R per unit
11. 24A 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing brand name NA. New Entry 0.36R per unit
12. 25 2404 11 00

[2403 91 00 or 2404 11 00]

 “Homogenised” or “reconstituted” tobacco, bearing a brand name 72% No Change in Rate.

2403 91 00 has been removed
13. 26 2403 99 10 Chewing tobacco (without lime tube) 160% 0.56R per unit
14. 27 2403 99 10 Chewing tobacco (with lime tube) 142% 0.56R per unit
15. 28 2403 99 10 Filter khaini 160% 0.56R per unit
16. 29 2403 99 20 Preparations containing chewing tobacco 72% 0.36R per unit
17. 30 2403 99 30 Jarda scented tobacco 160% 0.56R per unit
18. 31 2403 99 40 Snuff 72% 0.36R per unit
19. 32 2403 99 50 Preparations containing snuff 72% 0.36R per unit
20. 33 2403 99 60 Tobacco extracts and essence bearing a brand name 72% 0.36R per unit
21. 34 2403 99 60 Tobacco extracts and essence not bearing a brand name 65% 0.36R per unit
22. 35 2403 99 70 Cut tobacco 20% 0.14R per unit
23. 36 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204% 0.61R per unit
24. 36A 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name NA. New Entry 0.43R per unit
36B 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name NA. New Entry 0.43R per unit
25. 37 2404 11 00, 2404 19 00

[2403 99 90 or 2404 11 00 or 2404 19 00]

 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name 96% No Change in Rate. HSN 2403 99 90 has been removed
26. 38 2404 11 00, 2404 19 00

[2403 99 90 or 2404 11 00 or 2404 19 00]

 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name 89% No Change in Rate. HSN 2403 99 90 has been removed

  ‘R’ appearing in column 4 means ‘Retail Sale Price’

  • ‘R’ appearing in column 4 means ‘Retail Sale Price’ as provided in Schedule to GST (Compensation to States) Act 2017 (as mentioned in initial part of article) – Explanation 4 to notification 1/2017 – Compensation Cess Rate
  • In Schedule After explanation an illustration for calculation of GST Compensation Cess on Pan Masala (S.No 1 I n above table) has been inserted :-

Rate of goods and services tax compensation cess = 0.32R per unit;

      If retail sale price of unit (pouch) of Pan Masala = Rs. 10;

Goods and Services Tax Compensation Cess leviable = 0.32R = 0.32*10 = Rs. 3.2 per unit (pouch)

IMPACT OF CHANGE IN GST COMPENSATION CESS RATE

Impact of above amendment in which Cess has been levied on Retail Sale price on Manufacturer and Trader is being explained by following example:-

 

Product Pan Masala
Amended Rate 0.32 of Retail Sale Price
Retail Sale Price

 

 100 per pouch

 

Manufacturer to Wholesale Dealer Selling 10000 Units @ Rs. 20 each (Taxable Value)
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
200000 28000 28000 320000 10000*100*0.32

 

Wholesale Dealer to Retailer Selling 10000 Units @ Rs. 30 each (Taxable Value)
Outward
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
300000 42000 42000 320000 10000*100*0.32
 
ITC on Inward Supplies received from manufacturer 28000 28000 320000
Payment of Tax in Cash 14000 14000 NIL

 

Retailer to Ultimate Consumers Selling 10000 Units @ Rs. 45 each(Taxable Value)
Outward
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
450000 63000 63000 320000 10000*100*0.32
ITC on Inward Supplies received from manufacturer 42000 42000 320000
Payment of Tax in Cash 21000 21000 NIL

 

Per unit Final Price in above case comes out to be Rs. 89.60 [ Taxable Value Rs. 45 + CGST Rs. 6.30 + SGST Rs. 6.30 + Cess 32]

If the retailer sells the same to consumer on MRP i.e .Rs. 100. Following shall be the calculation based on reverse calculation: –
Taxable Value CGST SGST Cess Total
53.12 7.44 7.44 32 100

So from the above examples it is evident that entire cess burden is being collected by the govt at the first stage itself i.e. at the stage of manufacturing itself. In remaining further transaction i.e. from whole seller to retailer/retailer to ultimate Consumer, the burden of cess is being transferred to the ultimate consumer

SUPPLIES OF STOCK IN HAND AS ON 1ST APR 2023

Also it is necessary to discuss as to what the dealers have to do regarding supplies made out of Stock in hand as on 1st Apr 2023 i.e. from the effective date of CESS rate change.

Dealers will have to charge GST Compensation Cess as per amended rates based on retail sale price and they can utilize the balance of GST Compensation Cess lying in the GST Cess credit ledger. This has been explained in the example below:-

 

Whole sale dealer has purchased Pan Masala from Manufacturer 500 Pouches @ Rs. 20 per pouch bearing Retail Sale price of Rs. 100 per pouch – on 30th March 2023

Taxable Value CGST (14%) SGST (14%) CESS (@ 60%) Cess Calculation
10000 (500*20) 1400 1400 6000 10000*60%

 

Now whole sale dealer selling abovementioned goods to the retailer @ Rs. 45 per pouch on 1st April 2023. He will be charging Cess as per amended rates based on Retail Sale price in following manner:–

 

Outward Whole Sale to Retailer
 Taxable Value CGST (14%) SGST (14%) CESS (0.32 of Retail Price) Cess Calculation
22500 (500*45) 3150 3150 16000 500*100*0.32
 
ITC on Inward Supplies received from manufacturer 1400 1400 6000
Payment of Tax in Cash 1750 1750 10000

 

FCA.Special Interest in GST.Working for MSMEs

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