https://www.taxtmi.com/article/detailed?id=11626 The statute levies a Compensation Cess in addition to GST on specified supplies, with a Schedule entry imposing an enhanced cess on motor vehicles that simultaneously meet engine capacity, length and ground clearance thresholds. The Rate Notification required all conditions be satisfied and lacked measurement guidance; administrative rulings treated ground clearance as laden. The GST Council recommended amending the entry to remove the popular name requirement, retain the objective engine and length parameters, and define ground clearance as the unladen measurement, applying the enhanced cess to all utility vehicles meeting those specifications from a notified date. en-us Wed, 19 Jul 2023 09:07:53 +0530 Wed, 19 Jul 2023 14:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11626 The statute levies a Compensation Cess in addition to GST on specified supplies, with a Schedule entry imposing an enhanced cess on motor vehicles that simultaneously meet engine capacity, length and ground clearance thresholds. The Rate Notification required all conditions be satisfied and lacked measurement guidance; administrative rulings treated ground clearance as laden. The GST Council recommended amending the entry to remove the popular name requirement, retain the objective engine and length parameters, and define ground clearance as the unladen measurement, applying the enhanced cess to all utility vehicles meeting those specifications from a notified date. Articles Goods and Services Tax - GST Wed, 19 Jul 2023 09:07:53 +0530 https://www.taxtmi.com/article/detailed?id=11626