Gst compensation cess calculation

Biyawerwala Hozefa I. (student) (66 Points)

29 August 2017  

I have a client of Trading Business in Pan Masala. 

Let's assumed he has a 30,00,000/-  of opening stock of Pan Masala on 1st, July. He claimed VAT Credit carried forward in GST from VAT. Compensation Cess rate of GST on Pan Masala is 60%. 

now my question is,  Compensation cess are liable to charge on Opening Stock of Pan Masala ? 

 if liable then my sale value are going very high because of 60% Cess. 

plz reply