This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).