Compensation
Cess on Electric Vehicles of Engine Capacity
Exceeding 4000 mm 15%
·
Motor
Vehicles of Engine Capacity Not Exceeding 1500 cc Raised to 17% from 15%
·
Exceeding
1500cc other than SUVs 20% from 15%
·
SUVs
including Utility Vehicles 22% from 15%
[Ref:
Notification No. 5/2017-Compensation Cess (Rate) dated 11 September 2017]
In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to
States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the following further amendments in
the notification of
the
Government of
India, in the Ministry of Finance
(Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28th
June, 2017 published in the Gazette
of India, Extraordinary, Part II, Section
3,
Sub-section
(i), vide
number G.S.R. 720 (E) dated the 28th June, 2017, namely:-
2. In the said notification, in the Schedule,-
(i) for serial numbers 47 and 48 and the entries relating thereto, the following serial numbers
and entries
shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
“47 |
8703 40, 8703 60 |
Following Vehicles, with both spark-ignition internal
combustion reciprocating
piston engine and electric motor as motors for propulsion: |
|
|
|
(a) Motor
vehicles
cleared
as ambulances duly fitted with all
the fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing
such motor vehicles |
Nil |
|
|
(b) Three wheeled vehicles |
Nil |
|
|
(c) Motor
vehicles of engine
capacity
not exceeding 1200cc and of length not exceeding 4000 mm |
Nil |
|
|
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above. |
15% |
|
|
Explanation.- For the purposes of
this entry, the specification of the motor vehicle shall be
determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
|
48 |
8703 50, 8703 70 |
Following Vehicles, with
both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion: |
|
|
|
(a) Motor vehicles cleared
as ambulances duly fitted with all the fitments, furniture and accessories necessary for
an ambulance
from the factory manufacturing
such motor vehicles |
NIL |
|
|
(b) Three wheeled vehicles |
Nil |
|
|
(c) Motor vehicles
of engine capacity
not exceeding 1500 cc and of
length not exceeding 4000 mm |
Nil |
|
|
(d) Motor vehicles other than those
mentioned at (a),
(b) and (c) above. |
15% |
|
|
Explanation.- For the purposes of
this entry, the specification of the motor vehicle shall be
determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
|
(ii) for serial number 52
and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-
(1) |
(2) |
(3) |
(4) |
“52 |
8703 |
Motor vehicles of engine capacity not exceeding
1500 cc |
17% |
52A |
8703 |
Motor vehicles of engine capacity
exceeding
1500 cc other than motor vehicles specified against entry at S. No 52B |
20% |
52B |
8703 |
Motor vehicles of
engine
capacity exceeding
1500 cc, popularly
known
as Sports Utility Vehicles
(SUVs) including utility vehicles. Explanation.
- For the purposes of
this entry, SUV includes a motor
vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. |
22%”. |
Previous
Entry was:
SNo. |
Chapter / Heading/ Sub-heading/ Tariff item |
Description of Goods |
Rate of goods and services tax compensation cess |
47. |
8703 40, 8703 50 |
Following Vehicles, with both spark-ignition internal combustion
reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly
fitted with all the fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not
exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor
vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988)
and the rules made there under. |
NIL |
48. |
8703 60, 8703 70 |
Following Vehicles, with both compression -ignition internal
combustion piston engine [ diesel-or semi diesel ) and electric motor as
motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the
fitments, furniture and accessories necessary for an ambulance from the
factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not
exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor
vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988)
and the rules made there under. |
NIL |
52. |
8703 |
All goods other than those mentioned at S. Nos. 43 to 51 above |
15% |
[F.No.354/159/2017-TRU]