Maruti Suzuki India Ltd ., In re
Date: October 25, 2018
Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Sangeeta Karmakar, Vijay Kumar Singh
Subject Matter
Compensation cess on Hybrid Electric Vehicles
Summary
Question:- Whether HEVs supplied by the Applicant are leviable to compensation cess at the rate of 15% as prescribed under S.No.48 of Notification No.1/2017-Compensation Cess (Rate) dt.28.06.17 , as amended vide Notification No.05/2017-Compensation (…
1. The submissions made by M/s Maruti Suzuki India Ltd. (hereinafter referred to the “Applicant”), in their application for advance ruling are reproduced below, verbatim. “STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED 1. M/s Maruti Suzuki India Ltd. (hereinafter referred to the “Applicant”) is engaged in the busine…