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Passenger car taxation in India: shifting to an emissions-linked structure [1]

After the Goods and Services Tax (GST), the GST cess is the second largest pool of taxes collected on passenger cars in India. This paper uses sales data for fiscal year (FY) 2020–21 to analyze the impact of three different GST cess structures: a baseline scenario in which the cess is not directly linked to carbon dioxide (CO2) emissions; an emissions-linked GST cess structure as proposed under the draft National Auto Policy (NAP), 2018; and a hypothetical continuous linear function for an emissions-linked GST cess.
[2]

Publication Date: 
29/06/2023
International Council on Clean Transportation (ICCT) [3]
Tags:
Cars [4], Carbon Dioxide [5], India [6], Light Duty Vehicle [7]

Technology Partners: MimirTech

Source URL: http://admin.indiaenvironmentportal.org.in/reports-documents/passenger-car-taxation-india-shifting-emissions-linked-structure

Links:
[1] http://admin.indiaenvironmentportal.org.in/reports-documents/passenger-car-taxation-india-shifting-emissions-linked-structure
[2] http://www.indiaenvironmentportal.org.in/files/file/Passenger car taxation in India.pdf
[3] http://admin.indiaenvironmentportal.org.in/category/publisher/international-council-clean-transportation-icct
[4] http://admin.indiaenvironmentportal.org.in/category/thesaurus/cars
[5] http://admin.indiaenvironmentportal.org.in/category/thesaurus/carbon-dioxide
[6] http://admin.indiaenvironmentportal.org.in/category/thesaurus/india
[7] http://admin.indiaenvironmentportal.org.in/category/thesaurus/light-duty-vehicle