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

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