TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA; EXTRAORDINARY — THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA; EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue Notification No. 5/2017-Compensation Cess Rate , New Delhi; the 115 September; 2017 G.S.R (E): In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act; 2017 (15 of 2017), the Central Government; on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (), vide number G.S.R 720 (E) dated the 28th June, 2017, namely: - 2_ In the said notification; in the Schedule, for serial numbers 47 and 48 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: - 847 8703 40, 8703 60 Following Vehicles; with both spark-ignition internal combustion reciprocating piston engine and electric motor aS motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles Three wheeled vehicles Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Motor vehicles other than those mentioned at (a), (b) and (c) above: NIL NIL NIL 15% Explanation. For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act; 1988 (59 of 1988) and the rules made there under. 48 8703 50, 8703 70 Following Vehicles; with both compression-ignition int