GST Council likely to consider hiking cess on sin goods, amongst other options to garner funds for states' compensation Updated : August 11, 2020 07:29 PM IST According to the current GST rate structure, some of the sin goods that attract a cess include cigarettes, pan masala and aerated drinks. Meanwhile, apart from the proposal to hike cess, the other options which could be considered by the council includes the idea of market borrowing.