The Goods and Services Tax (GST) Council s decision to modify the definition of an SUV to include only length (4 metres and above), engine capacity (1,500 cc and more), and ground clearance (unladen clearance of 170 mm and more) to attract a cess over and above the GST rate is expected to bring more clarity to the taxation structure for utility vehicles.
The Goods and Services Tax (GST) Council decided that the definition of an SUV will include only the length (4 metres and above), engine capacity (1,500 cc and more), and ground clearance (unladen ground clearance of 170 mm and more).