GST on hybrid motor vehicles with high-capacity engines or greater length attracts a higher scheduled rate under Schedule III. A higher GST rate applies to motor vehicles that have both a spark-ignition reciprocating piston internal combustion engine and an electric motor for propulsion when they exceed prescribed engine-capacity or length thresholds; vehicle specification for the entry is to be determined under the statutory vehicle specification regime and the rate is provided in Schedule III by the cited notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on hybrid motor vehicles with high-capacity engines or greater length attracts a higher scheduled rate under Schedule III.
A higher GST rate applies to motor vehicles that have both a spark-ignition reciprocating piston internal combustion engine and an electric motor for propulsion when they exceed prescribed engine-capacity or length thresholds; vehicle specification for the entry is to be determined under the statutory vehicle specification regime and the rate is provided in Schedule III by the cited notification.
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