In a clarification after the 48th meeting of the GST council, it was announced that the higher rate of compensation cess of 22% is applicable to "motor vehicle fulfilling all four conditions, namely, it is popularly known as SUV, has engine capacity exceeding 1,500cc, length exceeding 4,000mm and a ground clearance of 170mm or above."
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GST council defines criteria for highest 22% cess on SUVs
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