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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 5/2017-Compensation Cess (Rate)
New Delhi, the 11
th
September, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the
Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central
Government, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28
th
June, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 720 (E) dated the 28
th
June, 2017, namely:-
2. In the said notification, in the Schedule,-

(i) for serial numbers 47 and 48 and the entries relating thereto, the following serial numbers
and entries shall be substituted, namely:-

(1) (2) (3) (4)
“47 8703 40,
8703 60
Following Vehicles, with both spark-ignition internal
combustion reciprocating piston engine and electric
motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted
with all the fitments, furniture and accessories
necessary for an ambulance from the factory
manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding
1200cc and of length not exceeding 4000 mm
(d) Motor vehicles other than those mentioned at (a),
(b) and (c) above.

Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.




NIL



NIL
NIL

15%
48 8703 50,
8703 70
Following Vehicles, with both compression-ignition
internal combustion piston engine [diesel-or semi diesel]
and electric motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted
with all the fitments, furniture and accessories
necessary for an ambulance from the factory



NIL

manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding
1500 cc and of length not exceeding 4000 mm
(d) Motor vehicles other than those mentioned at (a),
(b) and (c) above.

Explanation.- For the purposes of this entry, the
specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the
rules made there under.

NIL
NIL

15%”;

(ii) for serial number 52 and the entries relating thereto, the following serial numbers and
entries shall be substituted, namely:-

(1) (2) (3) (4)
“52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17%

52A 8703 Motor vehicles of engine capacity exceeding 1500 cc
other than motor vehicles specified against entry at S. No
52B
20%
52B 8703 Motor vehicles of engine capacity exceeding 1500 cc,
popularly known as Sports Utility Vehicles (SUVs)
including utility vehicles.
Explanation. - For the purposes of this entry, SUV
includes a motor vehicle of length exceeding 4000 mm
and having ground clearance of 170 mm. and above.
22%”.

[F.No.354/159/2017-TRU]


(Ruchi Bisht)
Under Secretary to the Government of India


Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28
th
June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 720 (E), dated the 28
th
June, 2017 and last amended vide 3/2017-
Compensation Cess (Rate), dated 18
th
July, 2017 published vide number G.S.R 892 (E) dated
the 18
th
July, 2017.