GST on hybrid motor vehicles applies to specified ambulances, three wheelers and small cars under a new rate from notification. The notification places motor vehicles with both spark-ignition reciprocating piston engines and electric motors under Schedule II at a revised GST rate, covering ambulances supplied from factory with complete ambulance fitments, three-wheeled vehicles, and motor vehicles with engine capacity not exceeding 1200 cc and length not exceeding 4000 mm; vehicle specifications are to be determined under the applicable motor vehicle specification regime and the change is effective from the notified effective date.
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 applies to specified ambulances, three wheelers and small cars under a new rate from notification.
The notification places motor vehicles with both spark-ignition reciprocating piston engines and electric motors under Schedule II at a revised GST rate, covering ambulances supplied from factory with complete ambulance fitments, three-wheeled vehicles, and motor vehicles with engine capacity not exceeding 1200 cc and length not exceeding 4000 mm; vehicle specifications are to be determined under the applicable motor vehicle specification regime and the change is effective from the notified effective date.
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