For levy of cess ground clearance of vehicle is to be considered in laden condition only

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

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