Question4:

For Chewing Tobacco/Sented Chewing Tobacco, what are the GST and Central Excise Rates, Do the taxpayer require to file both Central Excise and GST returns?

Answer:

With the advent of GST, Central Excise duty on cigarette and tobacco/tobacco products has been removed. These products are now covered under GST, therefore, tax is now required to be paid as per GST rate. On your migration from Central Excise into GST, now you are required to furnish returns under GST. Returns under Central Excise up to the month of June, 2017 were to be furnished. If any of your product is still covered under Central Excise then you are required to furnish returns under previous law also. The tobacco products manufactured by you are covered under HSN 2403 of Schedule VII of Notification No. 01/2017-CT (Rate) dated 28.06.2017. The applicable rate of tax on the products mentioned by you is 28% plus Cess. You may refer to Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 for selecting applicable rate of cess specific to your product. Said Notification is attached for your convenience. (Reply dt. 27/10/2017)