Ankita Khetan | Sep 12, 2017 |
Revised compensation Cess rates on motor vehicles-Notification no. 5/2017
GST Notification no. 5/2017 – Compensation Cess (Rate) dated 11.09.2017
The notification amends the rates of compensation cess on various motor vehicles.
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTEOF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 5/2017-Compensation Cess (Rate)
New Delhi, the 11th September, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of theGoods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the CentralGovernment, on the recommendations of the Council, hereby makes the following furtheramendments 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, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber 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 numbersand 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 electricmotor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fittedwith all the fitments, furniture and accessoriesnecessary for an ambulance from the factorymanufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding1200cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a),(b) and (c) above. Explanation.- For the purposes of this entry, thespecification of the motor vehicle shall be determined asper the Motor Vehicles Act, 1988 (59 of 1988) and therules made there under. | Nil Nil Nil 15% |
| 48. | 8703 50, 8703 70 | Following Vehicles, with both compression-ignitioninternal combustion piston engine [diesel-or semi diesel]and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fittedwith all the fitments, furniture and accessoriesnecessary for an ambulance from the factorymanufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding1500 cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a),(b) and (c) above. Explanation.- For the purposes of this entry, thespecification of the motor vehicle shall be determined asper the Motor Vehicles Act, 1988 (59 of 1988) and therules made there under. | Nil
Nil Nil
15% |
(ii) for serial number 52 and the entries relating thereto, the following serial numbers andentries 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 ccother than motor vehicles specified against entry at S. No52B | 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, SUVincludes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. | 22% |
[F.No.354/159/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28th June, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 720 (E), dated the 28th June, 2017 and last amended vide 3/2017-Compensation Cess (Rate), dated 18th July, 2017 published vide number G.S.R 892 (E) datedthe 18th July, 2017.
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