{"id":71520,"date":"2025-05-08T09:13:30","date_gmt":"2025-05-08T03:43:30","guid":{"rendered":""},"modified":"2025-05-08T09:13:30","modified_gmt":"2025-05-08T03:43:30","slug":"compensation-cess-calculation-for-motor-vehicles-clarified-ground-clearance-measurement-in-laden-condition-determines-20-tax-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71520","title":{"rendered":"Compensation Cess Calculation for Motor Vehicles Clarified: Ground Clearance Measurement in Laden Condition Determines 20% Tax Rate"},"content":{"rendered":"<p>Compensation Cess Calculation for Motor Vehicles Clarified: Ground Clearance Measurement in Laden Condition Determines 20% Tax Rate<br \/>Case-Laws<br \/>GST<br \/>HC ruled that Notification No. 3\/2023-CC (Rate) dated 26th July, 2023 is prospective, not retrospective. Ground clearance for motor vehicles&#39; Compensation Cess calculation must be measured in laden condition for the period September 2017 to July 2022. Petitioners are liable to pay Compensation Cess at 20% rate during this period, invalidating <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88175\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compensation Cess Calculation for Motor Vehicles Clarified: Ground Clearance Measurement in Laden Condition Determines 20% Tax RateCase-LawsGSTHC ruled that Notification No. 3\/2023-CC (Rate) dated 26th July, 2023 is prospective, not retrospective. Ground <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71520","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71520"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71520\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}