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Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is it retrospective? - Goods and Services Tax - GSTExtract Dear Experts, Greetings for the Day! The 50th GST Council Meeting held on dt.11-07-2023. On the recommendations of GST Council, below Notification issued. Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023 : (xlv) against S. No. 52B, in column (3), for the entry, the entry Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above. Explanation : For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition. shall be substituted; This notification shall come into force on 27th July 2023 . However, the GST dept., issued SCN demanding CESS @22% retrospectively w.e.f. 11-09-2017 , under entry 52B by virtue of Notification No.05/2017- Compensation CESS (Rate) date 11-09-2017 . Therefore, I request the Experts to share any Supreme Court orders, wherein, we can find that any Clarifications, Amendments, Explanations of any previous Law whether Prospective or Retrospective in Nature? Best wishes K.Lakshmipati Rao 9618904545
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