AAR: Denies concessional Compensation Cess rate on Maruti's Hybrid Electric Vehicle S-Cross, Ertiga, Ciaz

Haryana AAR holds that Maruti’s Hybrid Electric Vehicle (HEV) namely, S-Cross-, Ertiga and Ciaz are not eligible to concessional rate of Compensation Cess (CC) 15% under Sl. No. 48 of Notification No. 1/2017- Compensation Cess (Rate) dated June 28, 2017 as amended; Rejects applicant’s submission that the HEV’s supplied are mild hybrids (also called micro hybrids which use a battery and electric motor to help power vehicle) falling under HSN 8703 thereby eligible fo...