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Table of Content
- Key Highlights
- HSN Codes & GST Rates for Vehicles and Parts (Chapter 87)
- Why Do GST Rates on Vehicles and Auto Parts Vary?
- GST Compliance for Automobile Businesses
- Can Businesses Claim Input Tax Credit (ITC) on Vehicles & Auto Parts?
- Understanding GST on Vehicles & Auto Parts
- FAQS - FREQUENTLY ASKED QUESTIONS
Key Highlights
- Vehicles and their parts fall under Chapter 87, with distinct HSN codes for motor vehicles, commercial vehicles, and automotive components.
- Passenger vehicles attract 28% GST plus cess, while commercial and special-purpose vehicles are taxed at 18% or 28%, depending on usage.
- Most automotive components, such as gearboxes, brakes, and suspension systems, fall under HSN 8708 and are taxed at 28%.
- EVs benefit from a lower 5% GST rate to encourage sustainable transportation.
- ITC can be claimed on vehicles used for business operations, but personal-use vehicles are ineligible for tax credits.
Motor vehicles, including passenger cars, commercial vehicles, motorcycles, and specialised transport vehicles, fall under Chapter 87 of the harmonised system of nomenclature (HSN). The classification also includes essential components such as engines, gearboxes, wheels, brakes, and other automotive accessories.The goods and services tax (GST) on vehicles and parts varies depending on the type of vehicle, fuel type, engine capacity, and intended use. While electric vehicles (EVs) benefit from a lower GST rate to promote sustainability, luxury and high-end vehicles attract higher tax rates.This guide provides a detailed breakdown of GST rates, HSN codes, and compliance requirements for vehicles and automotive parts under Chapter 87.
HSN Codes & GST Rates for Vehicles and Parts (Chapter 87)
Understanding the correct HSN code is essential for businesses dealing in motor vehicles and automotive components. Below is a breakdown of GST rates for different categories:
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 8701 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)(tractors) | 12% | Nil | 01/08/2019 1/07/2017 | |
| 8701 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)(road tractors more than 1800 cc capacity) | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87011000 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) PEDESTRIAN-CONTROLLED TRACTORS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870120 | ROAD TRACTORS FOR SEMI-TRAILERS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87012010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 12% | Nil | 01/08/2019 1/07/2017 | |
| 87012090 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870130 | TRACK-LAYING TRACTORS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87013011 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 TRACK-LAYING TRACTORS: GARDEN TRACTORS: OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 12% | Nil | 01/08/2019 1/07/2017 | |
| 87013019 | TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS GARDEN TRACTORS: OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87013091 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER: OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 12% | Nil | 01/08/2019 1/07/2017 | |
| 87013099 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870190 | OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87019010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER: OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 12% | Nil | 01/08/2019 1/07/2017 | |
| 87019090 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER: TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87019100 | NOT EXCEEDING 18 KW | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87019200 | EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87019300 | EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87019400 | EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87019500 | EXCEEDING 130 KW | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8702 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 8702 | Buses for use in public transport which exclusively run on Bio-fuels | 18% | 25/01/2018 | ||
| 870210 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021011 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNAL PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 3 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021012 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNAL PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER: AIR-CONDITIONED VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021018 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021019 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER: OTHER | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021021 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021022 | INTEGRATED MONOCOQUE VEHICLE, NON-AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021028 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021029 | OTHER, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021091 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER: INTEGRATED MONCOQUE VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021092 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNAL PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER: AIR-CONDITIONED VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87021099 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870220 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022011 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022012 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022018 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022019 | OTHER, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022021 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022022 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022028 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87022029 | OTHER, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870230 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023011 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023012 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023018 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023019 | OTHER, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023021 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023022 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023028 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87023029 | OTHER, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870240 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024011 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024012 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024018 | OTHER, AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024019 | OTHER, NON AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024021 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024022 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024028 | OTHER, AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 87024029 | OTHER, NON AIR-CONDITIONED | 28% | Nil | 01/08/2019 25/01/2018 1/07/2017 | |
| 870290 | OTHER | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029011 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029012 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER: VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER: AIR-CONDITIONED VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029013 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER: VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER: ELECTRICALLY OPERATED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029018 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029019 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER OTHER | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029020 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER: ELECTRICALLY OPERATED VEHICLES NOT ELSEWHERE INCLUDED OR SPECIFIED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029021 | INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029022 | INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029028 | OTHER, AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029029 | OTHER, NON AIR-CONDITIONED | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029091 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER INTEGRATED MONOCOQUE VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029092 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER: AIR-CONDITIONED VEHICLE | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87029099 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | |
| 8703 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopaedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopaedic physical disability by the guidelines issued by the said Department | 18% | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 01/08/2019 25/01/2018 1/07/2017 | |
| 870310 | VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW; GOLF CARS AND SIMILAR VEHICLES | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87031010 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW; GOLF CARS AND SIMILAR VEHICLES ELECTRICAL | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87031090 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ONSNOW; GOLF CARS AND SIMILAR VEHICLES OTHER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870321 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032110 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE: OF A C | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032120 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032191 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032192 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032199 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870322 | OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032210 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032220 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032230 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032291 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032299 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/1%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870323 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032310 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032320 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032391 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032392 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032399 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870324 | OF A CYLINDER CAPACITY EXCEEDING 3,000 CC | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032410 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032420 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032491 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032492 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87032499 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870331 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033110 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI- | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033120 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033191 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033192 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033199 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870332 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033210 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033220 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033291 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033292 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033299 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870333 | OF A CYLINDER CAPACITY EXCEEDING 2,500 CC | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033310 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033320 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033391 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033392 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87033399 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870340 | OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87034010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87034020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE OF THEM | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87034030 | MOTOR CARS | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87034040 | THREE-WHEELED VEHICLES | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87034090 | OTHER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870350 | OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87035010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87035020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE OF THEM | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87035030 | MOTOR CARS | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87035040 | THREE-WHEELED VEHICLES | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87035090 | OTHER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870360 | OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87036010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87036020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE OF THEM | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87036030 | MOTOR CARS | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87036040 | THREE-WHEELED VEHICLES | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87036090 | OTHER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870370 | OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87037010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87037020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE OF THEM | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87037030 | MOTOR CARS | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87037040 | THREE WHEELED VEHICLE | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87037090 | OTHER | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870380 | OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87038010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87038020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE OF THEM | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87038030 | MOTOR CARS | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87038040 | THREE WHEELED VEHICLE | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87038090 | OTHER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 870390 | OTHER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87039000 | OTHER | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87039010 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHERS: ELECTRICALLY OPERATED | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 87039090 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHERS | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | |
| 8704 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8704 | Refrigerated Motor Vechile | 18% | 01/07/2017 | ||
| 870410 | DUMPERS DESIGNED FOR OFF-HIGHWAY USE | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87041010 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS DUMPERS DESIGNED FOR OFF-HIGHWAY USE: :WITH NET WEIGHT (EXCLUDING PAY-LOAD) EXCEEDING 8 TONNES AND MAXIMUM PAY-LOAD CAPACITY NOT LESS THAN 10 TONNES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87041090 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS DUMPERS DESIGNED FOR OFF-HIGHWAY USE: OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870421 | G.V.W. NOT EXCEEDING 5 TONNES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042110 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES REFRIGERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042120 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042190 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870422 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042211 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS REFRIGERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042219 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042290 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870423 | G.V.W. EXCEEDING 20 TONNES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042311 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: REFRIGERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042319 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL): G.V.W. EXCEEDING 20 TONNES: LORRIES AND TRUCKS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87042390 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL): G.V.W. EXCEEDING 20 TONNES OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870431 | G.V.W. NOT EXCEEDING 5 TONNES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87043110 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE: G.V.W. NOT EXCEEDING 5 TONNES: REFRIGERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87043120 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE: G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87043190 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE: G.V.W. NOT EXCEEDING 5 TONNES OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870432 | G.V.W. EXCEEDING 5 TONNES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87043211 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS REFRIGERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87043219 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87043290 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870490 | OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87049011 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER: LORRIES AND TRUCKS: REFRIGERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87049012 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER: LORRIES AND TRUCKS: ELECTRICALLY OPERATED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87049019 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER: LORRIES AND TRUCKS: OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87049090 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER: LORRIES AND TRUCKS: OTHER OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8705 | SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87051000 | 8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87052000 | 8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87053000 | 8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87054000 | 8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87059000 | 8705 SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 8706 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870600 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060011 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: ? FOR THE TRACTORS OF HEADING 8701 : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060019 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: FOR THE TRACTORS OF HEADING 8701: OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060021 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 FOR TRANSPORT OF NOT MORE THAN THIRTEEN PERSONS, INCLUDING THE DRIVER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060029 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060031 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8703 FOR THREE-WHEELED VEHICLES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060039 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8703 OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060041 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR THREE-WHEELED MOTOR VEHICLE | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060042 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR VEHICLES, OTHER THAN PETROL DRIVEN | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060043 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR DUMPERS COVERED IN THE HEADING 8704 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060049 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87060050 | 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8705 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8707 | BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87071000 | BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8703 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87079000 | BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 18% | Nil | 01/08/2019 1/07/2017 | |
| 8708 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 870810 | BUMPERS AND PARTS THEREOF | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87081010 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BUMPERS AND PARTS THEREOF FOR TRACTORS | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87081090 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BUMPERS AND PARTS THEREOF OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87082100 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) : SAFETY SEAT BELTS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87082900 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) -- OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87083000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - BRAKES AND SERVO-BRAKES ; PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87083100 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF MOUNTED BRAKE LININGS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87083900 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87084000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - GEAR BOXES AND PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87085000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, AND NON-DRIVING AXLES, PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87086000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF NON-DRIVING AXLES AND PARTS THEREOF | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87087000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87088000 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87089100 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- RADIATORS AND PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87089200 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- SILENCERS (MUFFLERS) AND EXHAUST PIPES; PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87089300 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- CLUTCHES AND PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87089400 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF | 18% | Nil | 01/08/2019 18/08/2017 | |
| 87089500 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- SAFETY AIRBAGS WITH INFLATER SYSTEM; PARTS THEREOF | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87089900 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- OTHER | 18% | Nil | 01/08/2019 18/08/2017 | |
| 8709 | WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLE | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87091100 | WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLE | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87091900 | WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLE | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87099000 | WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLE | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 8710 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | 12% | Nil | 01/08/2019 15/11/2017 | |
| 87100000 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | 12% | Nil | 01/08/2019 | |
| 8711 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 871110 | WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87111010 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC: MOPEDS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87111020 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC MOTORISED CYCLES | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87111090 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 871120 | WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112011 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: SCOOTERS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112019 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: SCOOTERS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112021 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: MOTOR CYCLES OF CYLINDER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112029 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: MOTOR CYCLES OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112031 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: MOPEDS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112039 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: MOPEDS: OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112091 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: OTHER : OF CYLINDER CAPACITY | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87112099 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 871130 | WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87113010 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : SCOOTERS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87113020 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : MOTOR-CYCLES | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87113090 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 871140 | WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87114010 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC : MOTOR-CYCLES | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87114090 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC : OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87115000 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 871160 | WITH ELECTRIC MOTOR FOR PROPULSION | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87116010 | MOTOR CYCLES | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87116020 | SCOOTERS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87116030 | MOPEDS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87116090 | OTHERS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 871190 | OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87119010 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : SIDE-CARS | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87119090 | OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87119091 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : ELECTRICALLY OPERATED | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 87119099 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : OTHER | 28% | Nil/3% | 01/08/2019 1/07/2017 | |
| 8712 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED | 12% | Nil | 01/08/2019 1/07/2017 | |
| 871200 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED | 12% | Nil | 01/08/2019 1/07/2017 | |
| 87120010 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES | 12% | Nil | 01/08/2019 1/07/2017 | |
| 87120090 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORIZED OTHER | 12% | Nil | 01/08/2019 1/07/2017 | |
| 8713 | - | 5% | Nil | 01/07/2017 | |
| 871310 | NOT MECHANICALLY PROPELLED | 5% | Nil | 01/07/2017 | |
| 87131010 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED NOT MECHANICALLY PROPELLED WHEEL CHAIRS | 5% | Nil | 01/07/2017 | |
| 87131090 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED NOT MECHANICALLY PROPELLED OTHER | 5% | Nil | 01/07/2017 | |
| 871390 | OTHER | 5% | Nil | 01/07/2017 | |
| 87139010 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED OTHER WHEEL CHAIRS | 5% | Nil | 01/07/2017 | |
| 87139090 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED | 5% | Nil | 01/07/2017 | |
| 8714 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 12% | 01/07/2017 | ||
| 871410 | OF MOTORCYCLES (INCLUDING MOPEDS) | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87141010 | SADDLES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87141090 | OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 871420 | OF CARRIAGES FOR DISABLED PERSONS | 5% | Nil | 01/08/2019 1/01/2019 1/07/2017 | |
| 87142010 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS MECHANICALLY PROPELLED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87142020 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS NON-MECHANICALLY PROPELLED | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87142090 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149100 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER : FRAMES AND FORKS, AND PARTS THEREOF | 28% | Nil | 01/08/2019 1/07/2017 | |
| 871492 | WHEEL RIMS AND SPOKES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149210 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES : BICYCLE RIMS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149220 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES BICYCLE SPOKES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149290 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 871493 | HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149310 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE HUBS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149320 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE FREE-WHEELS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149390 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149400 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF | 28% | Nil | 01/08/2019 1/07/2017 | |
| 871495 | SADDLES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149510 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES: BICYCLE SADDLES | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149590 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149600 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 PEDALS AND CRANK-GEAR, AND PARTS THEREOF | 28% | Nil | 01/08/2019 1/07/2017 | |
| 871499 | OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149910 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER: BICYCLE CHAINS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149920 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER BICYCLE WHEELS | 28% | Nil | 01/08/2019 1/07/2017 | |
| 87149990 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 OTHER | 28% | Nil | 01/08/2019 1/07/2017 | |
| 8715 | BABY CARRIAGES AND PARTS THEREOF | 18% | Nil | 01/08/2019 1/07/2017 | |
| 871500 | BABY CARRIAGES AND PARTS THEREOF | 18% | Nil | 01/08/2019 1/07/2017 | |
| 87150010 | BABY CARRIAGES AND PARTS THEREOF BABY CARRIAGES AND PARTS THEREOF: BABY CARRIAGES | 18% | Nil | 01/08/2019 1/07/2017 | |
| 87150020 | BABY CARRIAGES AND PARTS THEREOF BABY CARRIAGES AND PARTS THEREOF PARTS | 18% | Nil | 01/08/2019 1/07/2017 | |
| 8716 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87161000 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF TRAILERS AND SEMI-TRAILERS OF THE CARAVAN TYPE, FOR HOUSING OR CAMPING | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87162000 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF SELF-LOADING OR SELF-UNLOADING TRAILERS AND SEMI-TRAILERS FOR AGRICULTURAL PURPOSES | 12% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87163100 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : TANKER TRAILERS AND TANKER SEMI-TRAILERS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87163900 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS: OTHER | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87164000 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS: OTHER TRAILERS AND SEMI-TRAILERS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 871680 | OTHER VEHICLES | 12% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87168010 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES HAND PROPELLED VEHICLES (E.G. HAND CARTS, RICKSHAWS AND THE LIKE) | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87168020 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES ANIMAL DRAWN VEHICLES | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87168090 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES OTHER | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 871690 | PARTS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87169010 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF PARTS: PARTS AND ACCESSORIES OF TRAILERS | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 87169090 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF PARTS OTHER | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | |
| 870750, 870370 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 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. | 15% | |||
| 870650, 870370 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm 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. | NIL | |||
| 870550, 870370 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel or semi diesel] and electric motor as motors for propulsion; (b) Three wheeled vehicles 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. | NIL | |||
| 870450, 870370 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] 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 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. | NIL | |||
| 870340, 870360 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 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. | 15% | |||
| 870340, 870360 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm 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. | NIL | |||
| 870340, 870360 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (b) Three wheeled vehicles 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. | NIL | |||
| 870340, 870360 | 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 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. | NIL | |||
| 87031010, 870380 | Electrically operated vehicles, including three wheeled electric motor vehicles. | NIL | |||
| 870210, 870220, 870230, 870290 | Motor vehicles for the transport of not more than 13 persons, including the driver | 15% |
Note: GST rates are subject to change based on government policies. Always refer to the latest GST notifications for updates.
Why Do GST Rates on Vehicles and Auto Parts Vary?
GST rates on vehicles and their components are determined by:
- Type of Vehicle: Passenger cars attract a higher tax rate (28%) plus cess, while electric vehicles (EVs) enjoy a lower rate of 5% to promote sustainable transport.
- Fuel Type: Petrol, diesel, and hybrid vehicles have different cess slabs, while EVs benefit from tax incentives.
- Luxury & Performance Features: Luxury and high-end vehicles with powerful engines attract higher cess.
- Usage & Industry Needs: Commercial vehicles and special-purpose vehicles are taxed at 18-28% based on utility.
This tiered tax structure ensures fair taxation while promoting sustainability and industrial growth.
Impact of GST on the Automobile Industry
GST has significantly changed the pricing structure for vehicles and auto parts. While ITC benefits help businesses, consumers experience a higher cost burden, especially on premium cars. Here's how it is categorised: For Manufacturers & Dealers
- Input Tax Credit (ITC) Benefits: Businesses can claim ITC on GST paid for raw materials, spare parts, and manufacturing components, reducing tax liability.
- Higher Compliance Requirements: Proper HSN classification and GST filing are necessary to avoid penalties and audits.
- Pricing & Cost Implications: The 28% GST on most vehicles and components increases production costs, but ITC helps offset some of the burden.
For Retailers & Consumers
- Higher Prices for Consumers: The 28% GST plus additional cess increases the final cost of vehicles.
- B2B ITC Benefits: Retailers and distributors can claim ITC on wholesale purchases, helping manage costs.
- Competitive Pricing Challenges: Dealers must optimise pricing strategies to stay competitive in the market.
GST Compliance for Automobile Businesses
GST has significantly changed the pricing structure for vehicles and auto parts. While ITC benefits help businesses, consumers experience a higher cost burden, especially on premium cars: Key Compliance Requirements
- Accurate HSN Code Classification: Ensuring correct classification under Chapter 87 is crucial to prevent misclassification penalties.
- GST Registration: Mandatory for businesses exceeding ₹40 lakh turnover (₹20 lakh for special category states).
- Proper Invoicing: GST-compliant invoices must include HSN codes, GST rates, and tax breakdown.
- ITC Claims: Businesses must maintain purchase records to claim ITC on raw materials and imports.
- Timely GST Return Filing: Filing GSTR-1 (sales), GSTR-3B (summary returns), and GSTR-9 (annual returns) on time prevents penalties.
Common GST Filing Mistakes to Avoid
- Incorrect HSN Code Classification: Leads to tax mismatches and penalties.
- Failure to Claim ITC: Results in higher tax liability.
- Delayed GST Return Filing: Attracts interest charges and fines.
- Non-Compliant Invoicing: Causes disputes with buyers and tax authorities.
Can Businesses Claim Input Tax Credit (ITC) on Vehicles & Auto Parts?
Businesses can leverage ITC to reduce their tax liabilities, but specific rules apply based on the usage of the vehicle or part. Understanding ITC eligibility is key to maximising tax savings. What is ITC? Input tax credit (ITC) allows businesses to offset the GST paid on purchases against their GST liability on sales. ITC Eligibility for the Automobile Industry
- The vehicle or component is used for manufacturing, resale, or trade.
- The business is registered under GST and files return correctly.
- A valid GST invoice with HSN code and tax details is available.
When ITC Cannot Be Claimed
- ITC is restricted to vehicles used for personal purposes.
- Businesses under the GST Composition Scheme cannot claim ITC.
- The lack of proper tax invoices and records makes ITC ineligible.
Impact of GST on Vehicle Prices The introduction of GST has had a direct effect on vehicle pricing. While certain categories have seen price reductions, others—especially luxury cars—have become more expensive. Here's how it is categorised: For Manufacturers & Traders
- ITC Benefits: Offsets tax costs on raw materials, improving cash flow.
- Pricing Adjustments: High GST on premium vehicles affects retail prices and demand.
- GST Compliance: Ensuring proper HSN classification is key to avoiding tax penalties.
For Retailers & Consumers
- Luxury Vehicles are Costlier: 28% GST plus cess increases premium car prices.
- B2B Transactions Benefit from ITC: Retailers can offset costs through ITC claims.
- Higher GST Leads to Market Adjustments: Automakers adjust pricing to remain competitive.
Understanding GST on Vehicles & Auto Parts
The GST framework for vehicles and automotive parts under Chapter 87 ensures structured taxation across different vehicle categories. While passenger vehicles attract high tax rates due to their perceived luxury status, commercial and special-purpose vehicles benefit from lower tax slabs.For businesses, proper GST compliance, ITC utilisation, and accurate HSN classification are essential to avoid penalties and optimise tax savings. Meanwhile, consumers must factor in GST rates and cess when purchasing vehicles, especially in the luxury segment.As the Indian government continues to promote electric vehicles, further tax reforms may be introduced to encourage sustainable mobility and reduce the overall cost of owning fuel-efficient vehicles. Businesses and consumers should stay updated on GST amendments to make informed financial decisions. Use a GST Calculator to estimate tax liabilities and ensure accurate financial planning..
FAQS - FREQUENTLY ASKED QUESTIONS
What is the HSN code for motor vehicles?
Motor vehicles are classified under HSN codes 8702, 8703, and 8704, with each code representing a different category such as passenger vehicles, commercial vehicles, and transport vehicles.
What is the GST rate on passenger cars?
Passenger vehicles attract a base GST rate of 28%, with an additional cess ranging from 1% to 22% depending on factors like fuel type, engine size, and vehicle type.
Are commercial vehicles taxed at the same rate as private cars?
No, commercial vehicles such as trucks, buses, and lorries (HSN 8704) attract a flat 28% GST without cess, making them slightly more affordable in terms of tax burden.
How is GST applied to electric vehicles (EVs)?
To promote green mobility, the government has set a lower GST rate of 5% for electric vehicles (HSN 8703). This helps reduce the cost of EVs compared to petrol and diesel cars.
What is the GST rate on automotive parts and accessories?
Most vehicle components, such as brakes, gearboxes, axles, and radiators, fall under HSN 8708 and are subject to a 28% GST rate. Electrical components such as batteries and lighting systems (HSN 8511) are taxed at 18%.
Can businesses claim input tax credit (ITC) on vehicle purchases?
Input tax credit can only be claimed on vehicles used for business activities such as commercial transport, taxis, and manufacturing. Personal-use vehicles are not eligible for ITC.
Do trailers and semi-trailers fall under GST?
Yes, trailers and semi-trailers (HSN 8716) attract an 18% GST rate, which is lower than passenger and commercial vehicles.
Are second-hand or used vehicles subject to GST?
Yes, GST applies to used vehicle sales, but at a reduced rate of 12% or 18%, depending on the vehicle type and fuel efficiency.
What is the GST rate for motorcycles and scooters?
Two-wheelers such as motorcycles, scooters, and mopeds (HSN 8711) attract a 28% GST rate without additional cess.
How does GST impact vehicle prices?
The high 28% GST rate and cess on luxury and premium vehicles increase retail prices. However, ITC benefits for commercial and business-related vehicle purchases help offset costs for businesses.
Disclaimer
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
