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For levy of cess ground clearance of vehicle is to be considered in laden condition only
Case Law Details
- Case Name
- In re Tata Motors Limited (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re Tata Motors Limited (GST AAAR Maharashtra)
Q.1.3 For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition?
Ans: For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only.
Q. 1.6 Vehicle whose ground clearance in unladen condition is more than 170mm but below 170mm in laden condition, whether will get covered under Sr. No. 52B of Cess Rate Notification?
Ans: Vehicle whos...
