Notification 5/2017 - Compensation Cess Rate
Date: September 11, 2017
Effective From: September 11, 2017
Subject
Amends the rates of compensation cess on various motor vehicles.
Content
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) |
| Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; 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. | |||
| 47 | 8703 40, 8703 60 | (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 |
| 47 | 8703 40, 8703 60 | (b) Three wheeled vehicles | NIL |
| 47 | 8703 40, 8703 60 | (c)Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | NIL |
| 47 | 8703 40, 8703 60 | Motor vehicles other than those mentioned at (a), (b) and (c) above. | 15% |
| Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;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 | 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 |
| 48 | 8703 50, 8703 70 | Three wheeled vehicles | NIL |
| 48 | 8703 50, 8703 70 | Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | NIL |
| 48 | 8703 50, 8703 70 | Motor vehicles other than those mentioned at (a), (b) and (c) above. | 15% |
(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% |
Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28th 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.