Amends the rates of compensation cess on various motor vehicles

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....section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28th June, 2017 published in the Gazette....

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....ength not exceeding 4000 mm (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.     NIL   NIL   NIL 15% 48 8703 50, 8703 70 Followi....

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....for serial number 52 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:- (1) (2) (3) (4) "52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17% 52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B 20%". 52B 8703 Moto....