Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
| Code | Description | GST Rate |
|---|---|---|
| 8701 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) | 28.00% |
| 8702 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER | 28.00% |
| 8703 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING … | 28.00% |
| 8704 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS | 28.00% |
| 8705 | SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, … | 28.00% |
| 8706 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28.00% |
| 8707 | BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28.00% |
| 8708 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | 28.00% |
| 8709 | WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR … | 28.00% |
| 8710 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | 12.00% |
| 8711 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; | 28.00% |
| 8712 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED | 12.00% |
| 8713 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED | 5.00% |
| 8714 | PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 | 28.00% |
| 8715 | BABY CARRIAGES AND PARTS THEREOF | 18.00% |
| 8716 | TRAILERS AND SEMI-TRAILERS, OTHER VEHICLES, NOT MECHANICALLY PROPELLED, PARTS THEREOF | 28.00% |
| Code | Description | GST Rate |
|---|---|---|
| 8701 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) | 28.00% |
| 870110 | SINGLE AXLE TRACTORS | 28.00% |
| 87011000 | SINGLE AXLE TRACTORS | 28.00% |
| 870120 | Road tractors for semi-trailers | 28.00% |
| 87012010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28.00% |
| 87012090 | TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER | 28.00% |
| 870121 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28.00% |
| 87012100 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28.00% |
| 870122 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28.00% |
| 87012200 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28.00% |
| 870123 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28.00% |
| 87012300 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28.00% |
| 870124 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28.00% |
| 87012400 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28.00% |
| 870129 | OTHER | 28.00% |
| 87012900 | OTHER | 28.00% |
| 870130 | TRACK-LAYING TRACTORS : | 28.00% |
| 87013011 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28.00% |
| 87013019 | OTHER | 28.00% |
| 87013091 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28.00% |