The Goods and Services Tax (GST) Council’s fitment committee, composed of revenue officials from both the Centre and states, is expected to provide an explanation of the “ground clearance” criterion and its implementation in the context of utility vehicles (UVs) for purposes of taxation.
A ground clearance (also known as ride height) of above 170 millimetres (mm) is one of the three key parameters for categorising a UV and attracting a 22 per cent compensation cess.
Read more at : Business Standard
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