AAR : ‘Tata Harrier’, with un-laden ground clearance of 205 mm, chargeable to ‘Compensation Cess’ at 22%

Maharashtra AAR holds that ‘Tata Harrier’ vehicle having capacity of 5 persons and a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc, with a ground clearance of 205mm (unladen condition) is classifiable under Heading 8703 32 91 of GST Tariff as ‘motor cars’; Looking at the product literature and website, finds that the said vehicle is widely publicized and marketed by the...