| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
|---|---|---|---|---|---|
| CompensationCess | 42 | 8702 90 |
Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51
|
15% | |
| CompensationCess | 42A | 87 |
All old and used motor vehicles Explanation:Nothing contained in this entry shall apply if the supplier of such goodshas availed input tax credit as defined in clause (63) of section 2 of theCentral Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit ofValue Added Tax or any other taxes paid on such vehicles
|
NIL | |
| CompensationCess | 42B | 87 |
Fuel Cell Motor Vehicles
|
NIL | |
| CompensationCess | 43 | 8702 |
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
|
NIL | |
| CompensationCess | 43 | 8703 |
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
|
NIL | |
| CompensationCess | 44 | 870310 10 |
Electrically operated vehicles, including three wheeled electric motor vehicles.
|
NIL | |
| CompensationCess | 44 | 8703 80 |
Electrically operated vehicles, including three wheeled electric motor vehicles.
|
NIL | |
| CompensationCess | 45 | 8703 |
Threewheeled vehicles
|
NIL | |
| CompensationCess | 46 | 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 1200 cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below therank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the saidgoods shall be used by the persons with orthopedic physical disability in
accordance with the guidelines issued by the said Department
|
NIL | |
| CompensationCess | 47 | 8703 40 |
Following Vehicles, with both spark-ignitioninternal 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 motorvehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length notexceeding 4000 mm
(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 thereunder.
|
NIL / NIL / NIL / 15% | |
| CompensationCess | 47 | 8703 60 |
Following Vehicles, with both spark-ignitioninternal 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 motorvehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length notexceeding 4000 mm
(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.
|
NIL / NIL / NIL / 15% | |
| CompensationCess | 48 | 8703 50 |
Following Vehicles, with both compression- ignitioninternal 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 motorvehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000mm
(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 thereunder.
|
NIL / NIL / NIL / 15% | |
| CompensationCess | 48 | 8703 70 |
Following Vehicles, with both compression- ignitioninternal 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 motorvehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000mm
(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 thereunder.
|
NIL / NIL / NIL / 15% | |
| CompensationCess | 49 | 8703 |
Hydrogen vehicles based on fuel cell tech and of lengthnot 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 | |
| CompensationCess | 50 | 8702 |
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm.
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.
|
1% | |
| CompensationCess | 50 | 8703 21 |
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm.
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.
|
1% | |
| CompensationCess | 50 | 8703 22 |
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm.
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.
|
1% | |
| CompensationCess | 51 | 8702 |
Diesel driven 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.
|
3% | |
| CompensationCess | 51 | 8703 31 |
Diesel driven 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.
|
3% | |
| CompensationCess | 52 | 8703 |
Motor vehicles of engine capacity not exceeding 1500 cc
|
17% | |
| CompensationCess | 52A | 8703 |
Motorvehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B
|
20% | |
| CompensationCess | 52B | 8703 |
Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi purpose vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170 mm and above. Explanation: For the purpose of this entry, the Ground Clearance means ground clearance in
unladen condition.]
|
22% | |
| CompensationCess | 53 | 8711 |
Motorcyclesof engine capacity exceeding 350 cc.
|
3% | |
| CompensationCess | 54 | 8802 |
Other aircraft (for example, helicopters, aeroplanes), for personal use.
|
3% | |
| CompensationCess | 54 | 8806 |
Other aircraft (for example, helicopters, aeroplanes), for personal use.
|
3% | |
| CompensationCess | 55 | 8903 |
Yacht and other vessels for pleasure or sports
|
3% | |
| CompensationCess | 56 | Any chapter |
All goods other than those mentioned at S. Nos. 1 to 55 above
|
Nil |
