OF A CYLINDER CAPACITY EXCEEDING 1,000 CC:
| Code | Description | GST Rate |
|---|---|---|
| 8407 | SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUSTION PISTON ENGINES | 28.00% |
| 840710 | AIRCRAFT ENGINES | 28.00% |
| 840721 | OUTBOARD MOTORS | 28.00% |
| 840729 | OTHER | 28.00% |
| 840731 | OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC : | 28.00% |
| 840732 | OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC: | 28.00% |
| 840733 | OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 1,000 CC | 28.00% |
| 840790 | OTHER ENGINES: | 28.00% |