Coal, for example, comes with a cess of ₹400 per tonne. That means that if you sell 2 tonnes of coal that have a value of ₹10,000, you'll pay an extra ₹800 cess. At a rate of 5%, GST for the shipment is ₹500. That means that your total tax liability for the coal is ₹1,300. When the cess ends in 2022, you'll only pay the GST of ₹500.