TMI BlogAmends the rates of compensation cess on various motor vehiclesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 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% (ii) for serial number 52 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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