In re Maruti Suzuki India Ltd. (GST AAR Haryana)
Question:-Whether HEVs supplied by the Applicant are leviable to compensation cess at the rate of 15% as prescribed under S.No.48 of Notification No.1/2017-Compensation Cess (Rate) dt.28.06.17, as amended vide Notification No.05/2017-Compensation (Cess) Rate dt. 11.09.17?
Answer – the HEVs supplied by the applicant are not covered under S.No.48 of Notification No.1/2017-Compensation Cess (Rate) dt.28.06.17, as amended vide Notification No.05/2017-Compensation (Cess) Rate dt. 11.09.17
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
1. The submissions made by M/s Maruti Suzuki India Ltd. (hereinafter referred to the “Applicant”), in their application for advance ruling are reproduced below, verbatim.
“STATEMENT OF RELEVANT FACTS HAVING A BEARING ON THE QUESTION(S) ON WHICH ADVANCE RULING IS REQUIRED
1. M/s Maruti Suzuki India Ltd. (hereinafter referred to the “Applicant”) is engaged in the business of manufacture and supply of cars. The Applicant inter-alia supplies cars with compression ignition internal combustion piston engine and electric motor and is currently manufacturing and supplying three models of cars of this category. The three cars of this category are S-Cross, Ertiga and Ciaz (hereinafter collectively referred to as HEVs).
2. The HEVs so supplied by the Applicant consist of a compression-ignition internal combustion piston engine (1C engine), also known as diesel engine, paired with an integrated starter generator (ISG) which supplements the engine’s power and enables acceleration. The relevant specifications of the three HEVs are provided in the following table:
