Rates of motor vehicles.

Increase 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 Passenger Vehicles of heading Cess rate 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