https://www.taxtmi.com/caselaws?id=379766 The Authority classified the Tata Harrier vehicle under Tariff Item 8703 32 91 of the Customs Tariff Act, subjecting it to a 22% GST Compensation Cess under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate). The vehicle must meet specific conditions, including an engine capacity exceeding 1500 cc and ground clearance of 170 mm or above in the unladen condition to be eligible for this classification. The ground clearance for Cess calculation was determined based on the unladen condition due to varying laden conditions. en-us Fri, 22 Mar 2019 00:00:00 +0530 Mon, 12 Oct 2020 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379766 The Authority classified the Tata Harrier vehicle under Tariff Item 8703 32 91 of the Customs Tariff Act, subjecting it to a 22% GST Compensation Cess under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate). The vehicle must meet specific conditions, including an engine capacity exceeding 1500 cc and ground clearance of 170 mm or above in the unladen condition to be eligible for this classification. The ground clearance for Cess calculation was determined based on the unladen condition due to varying laden conditions. Case-Laws GST Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379766