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of <h1>India's Finance Ministry Sets Infrastructure Cess Rates; Exempts Certain Vehicles Like EVs and Ambulances Per Notification No. 1/2016.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 1/2016 on March 1, 2016, to establish effective rates of Infrastructure Cess on specific excisable goods under the Central Excise Act, 1944. The notification exempts certain motor vehicles, such as ambulances, taxis, electric vehicles, hybrid vehicles, and vehicles for physically handicapped persons, from the Infrastructure Cess, subject to specified conditions. The notification outlines the process for manufacturers to claim refunds for excess Cess paid, including documentation and verification requirements by the Central Excise authorities.
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