GST INDIA Biz — Concessional compensation cess on supply of certain motor vehicles under specified conditions.

Notification No. 7/2017 rate

Date: October 13, 2017

Subject: Concessional compensation cess on supply of certain motor vehicles under specified conditions.

Description:

This notification provides a concessional compensation cess at 65% of the otherwise applicable rate on specified motor vehicles. The concession applies subject to conditions relating to purchase prior to GST and non-availment of input tax credit. The benefit is available only up to 30 June 2020.

Issued for earlier notification?
Yes — issued in continuation of Notification No. 1/2017–Compensation Cess (Rate).

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