Amends the rates of compensation cess on various motor vehicles - 5/2017 - Compensation CESS Rate

Compensation cess rates updated for hybrid and diesel-electric motor vehicles, distinguishing engine capacity and SUV classification.

Amends the Compensation Cess (Rate) schedule to reclassify motor vehicles with both internal combustion and electric propulsion into specified subcategories (ambulances, three wheelers, lower engine capacity/length vehicles, and others) with nil cess for certain subcategories and a specified cess for other hybrid categories; and introduces differentiated cess rates for motor vehicles by engine capacity and a higher rate for vehicles designated as Sports Utility Vehicles, with SUV defined by reference to length and ground clearance and specifications determined under the Motor Vehicles Act, 1988.