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Notification No. 5/2017-Compensation Cess (Rate): The notification amends the rates of compensation cess on various motor vehicles.

by | Jun 10, 2024 | GST, 2017 Notifications, Compensation Cess (Rate) 2017 Notifications, Notifications | 0 comments

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Important Keyword: GST, CGST, Section 8(2) GST Act 2017, F.No.354/159/2017-TRU, Notification No. 5/2017-Compensation Cess (Rate).

[F.No.354/159/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 11th September, 2017

Notification No. 5/2017-Compensation Cess (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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,-

  • 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)
“478703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; 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
Three wheeled vehicles
Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
Motor vehicles other than those mentioned at (a), (b) and (c) above.
      NIL       NIL NIL   15%
  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. 
488703 50, 8703 70Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(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 Three wheeled vehicles
Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm
Motor vehicles other than those mentioned at (a), (b) and (c) above.   E
xplanation.- 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.
      NIL   NIL NIL   15%”;
  • for serial number 52 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-
(1)(2)(3)(4)
“528703Motor vehicles of engine capacity not exceeding 1500 cc17%
52A8703Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B20%
52B8703Motor 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%”.

(Ruchi Bisht)
Under Secretary to the
Government of India

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.

Read More: Notification No. 47/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

Web Stories: Notification No. 47/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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