Case LawHAR/HAAR/R/2018-19/22
Maruti Suzuki India Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- October 25, 2018
- Type:
- Advance Ruling
- Members:
- Sangeeta Karmakar, Vijay Kumar Singh
Subject
Compensation cess on Hybrid Electric Vehicles
Compensation Cess
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 (…
Judgement
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…