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    Notification05 Compensation Cess Rate

    Uploaded by

    Tushar Kapoor
    The document is a notification from the Government of India's Ministry of Finance amending the compensation cess rates on certain vehicles. It makes changes to serial numbers 47, 48, 52, and adds a new 52A and 52B in the schedule. Ambulances, three-wheeled vehicles, and vehicles with engine capacity up to 1200cc or 1500cc are exempted from compensation cess. Other vehicles with internal combustion and electric motors or diesel and electric motors will be charged 15% cess. Passenger vehicles rates are revised to 17%, 20%, and 22% based on engine capacity.

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    Notification05 Compensation Cess Rate

    Uploaded by

    Tushar Kapoor
    35 views2 pages
    The document is a notification from the Government of India's Ministry of Finance amending the compensation cess rates on certain vehicles. It makes changes to serial numbers 47, 48, 52, and adds a new 52A and 52B in the schedule. Ambulances, three-wheeled vehicles, and vehicles with engine capacity up to 1200cc or 1500cc are exempted from compensation cess. Other vehicles with internal combustion and electric motors or diesel and electric motors will be charged 15% cess. Passenger vehicles rates are revised to 17%, 20%, and 22% based on engine capacity.

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    notification05-compensation-cess-rate

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    The document is a notification from the Government of India's Ministry of Finance amending the compensation cess rates on certain vehicles. It makes changes to serial numbers 47, 48, 52, and adds a new 52A and 52B in the schedule. Ambulances, three-wheeled vehicles, and vehicles with engine capacity up to 1200cc or 1500cc are exempted from compensation cess. Other vehicles with internal combustion and electric motors or diesel and electric motors will be charged 15% cess. Passenger vehicles rates are revised to 17%, 20%, and 22% based on engine capacity.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    35 views2 pages

    Notification05 Compensation Cess Rate

    Uploaded by

    Tushar Kapoor
    The document is a notification from the Government of India's Ministry of Finance amending the compensation cess rates on certain vehicles. It makes changes to serial numbers 47, 48, 52, and adds a new 52A and 52B in the schedule. Ambulances, three-wheeled vehicles, and vehicles with engine capacity up to 1200cc or 1500cc are exempted from compensation cess. Other vehicles with internal combustion and electric motors or diesel and electric motors will be charged 15% cess. Passenger vehicles rates are revised to 17%, 20%, and 22% based on engine capacity.

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    [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE

    OF 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 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, Following Vehicles, with both spark-ignition internal
    8703 60 combustion reciprocating piston engine and electric
    motor as motors for propulsion;
    (a) Motor vehicles cleared as ambulances duly fitted NIL
    with all the fitments, furniture and accessories
    necessary for an ambulance from the factory
    manufacturing such motor vehicles
    (b) Three wheeled vehicles NIL
    (c) Motor vehicles of engine capacity not exceeding NIL
    1200cc and of length not exceeding 4000 mm
    (d) Motor vehicles other than those mentioned at (a), 15%
    (b) and (c) above.

    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, Following Vehicles, with both compression-ignition


    8703 70 internal combustion piston engine [diesel-or semi diesel]
    and electric motor as motors for propulsion;
    (a) Motor vehicles cleared as ambulances duly fitted NIL
    with all the fitments, furniture and accessories
    necessary for an ambulance from the factory
    manufacturing such motor vehicles
    (b) Three wheeled vehicles NIL
    (c) Motor vehicles of engine capacity not exceeding NIL
    1500 cc and of length not exceeding 4000 mm
    (d) Motor vehicles other than those mentioned at (a), 15%”;
    (b) and (c) above.

    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 20%


    other than motor vehicles specified against entry at S. No
    52B
    52B 8703 Motor vehicles of engine capacity exceeding 1500 cc, 22%”.
    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.

    [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 28 th June, 2017
    was 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 and last amended vide 3/2017-
    Compensation Cess (Rate), dated 18th July, 2017 published vide number G.S.R 892 (E) dated
    the 18th July, 2017.

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