GST council defines criteria for highest 22% cess on SUVs

In a clarification after the 48th meeting of the GST council, it was announced that the higher rate of compensation cess of 22% is applicable to "motor vehicle fulfilling all four conditions, namely, it is popularly known as SUV, has engine capacity exceeding 1,500cc, length exceeding 4,000mm and a ground clearance of 170mm or above."

from Times of India https://timesofindia.indiatimes.com/auto/news/gst-council-defines-criteria-for-highest-22-cess-on-suvs/articleshow/96308326.cms