| Schedule | SR No | Heading | Description | GST Rate | Compensation Cess Rate |
|---|---|---|---|---|---|
| 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 |
