Last Updated on: September 13, 2017Increase in rate of the Compensation Cess on certain specified motor vehicles
As per discussions in the GST Council Meeting held on 9th September, 2017:
| Segment |
Heading |
Present Compensation Cess rate |
Proposed Compensation Cess rate |
| Passenger Vehicles of heading 8703 |
| Small Cars (length < 4 m ; Petrol<1200 cc) |
8703 |
1% |
No change |
| Small Cars (length < 4 m ; Diesel < 1500 cc) |
8703 |
3% |
No change |
| Mid Segment Cars (engine < 1500 cc) |
8703 |
15% |
17% |
| Large Cars (engine > 1500 cc) |
8703 |
15% |
20% |
| Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm) |
8703 |
15% |
22% |
| Motor vehicles for transport of not more than thirteen persons, including the driver [falling under sub-headings 8702 10, 8702 20, 8702 30 or 8702 90] |
8702 |
15% |
No change |
| Hybrid Mid Segment Cars (engine < 1500 cc) |
8703 |
15% |
No change |
| Hybrid Large Cars (engine > 1500 cc) |
8703 |
15% |
No change |
| Hybrid Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm) |
8703 |
15% |
No change |
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