{"id":7714,"date":"2017-09-11T00:00:00","date_gmt":"2017-09-10T18:30:00","guid":{"rendered":""},"modified":"2017-09-11T00:00:00","modified_gmt":"2017-09-10T18:30:00","slug":"amends-the-rates-of-compensation-cess-on-various-motor-vehicles","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7714","title":{"rendered":"Amends the rates of compensation cess on various motor vehicles"},"content":{"rendered":"<p>Amends the rates of compensation cess on various motor vehicles<br \/>5\/2017 Dated:- 11-9-2017 Compensation CESS Rate<br \/>GST<br \/>GST Cess Rate<br \/>GST CESS Rate<br \/>GOVERNMENT OF INDIA<br \/>\nMINISTRY OF FINANCE<br \/>\n(Department of Revenue)<br \/>\nNotification No. 5\/2017-Compensation Cess (Rate)<br \/>\nNew Delhi, the 11th September, 2017<br \/>\nG.S.R. 1148 (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 <\/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\/notifications?id=121818\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm<br \/>\n(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.<br \/>\nExplanation.- 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.<br \/>\nNIL<br \/>\nNIL<br \/>\nNIL<br \/>\n15%<br \/>\n48<br \/>\n8703 50,<br \/>\n8703 70<br \/>\nFollowing Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;<br \/>\n(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<br \/>\n(b) Three wheeled vehicles<br \/>\n(c) M<\/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\/notifications?id=121818\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.<br \/>\nExplanation. &#8211; 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.<br \/>\n22%&#8221;.<br \/>\n[F.No.354\/159\/2017-TRU]<br \/>\n(Ruchi Bisht)<br \/>\nUnder Secretary to the Government of India<br \/>\nNote: 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.<b<\/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\/notifications?id=121818\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amends the rates of compensation cess on various motor vehicles5\/2017 Dated:- 11-9-2017 Compensation CESS RateGSTGST Cess RateGST CESS RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 5\/2017-Compensation Cess (Rate) New Delhi, the 11th September, 2017 G.S.R. 1148 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=7714\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amends the rates of compensation cess on various motor vehicles&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7714","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7714","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=7714"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7714\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}