1.

Electrically operated vehicles, including two and three wheeled electric motor vehicles (S.No.206 Sch.II)

[Entry deleted by Noti. No.12/2019-CT (Rate) (S.No.412) dated 31.07.2019 w.e.f. 01.08.2019]

6%

6%

2.

⁹[87

Electrically operated vehicles, including two and three wheeled electric vehicles.

Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. (S.No.242A Sch.I)] w.e.f. 01.08.2019

2.5%

2.5%

3.

87

Fuel Cell Motor Vehicles (S.No.206A Sch.II) [w.e.f. 27.07.2018]

6%

6%

4.

6%

5.

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) (S.No.207 Sch.II)

6%

6%

6.

¹[8701

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried (S.No.163A Sch.IV)]

14%

14%

7.

⁴[8702

Buses for use in public transport which exclusively run on Bio-fuels (S.No.399A Sch.III)]

9%

9%

25.01.2018

8.

8702

⁵[Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]] (S.No.164 Sch.IV)

14%

14%

9.

8703

¹⁰[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 1200cc; 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 the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department] (S.No.400 Sch.III)

9%

9%

10.

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons] (S.No.165 Sch.IV)

14%

14%

11.

12.

13.

14.

8704

Refrigerated motor vehicles (S.No.401 Sch.III)

9%

9%

15.

8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] (S.No.166 Sch.IV)

14%

14%

16.

8705

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) (S.No.401A Sch.III) [w.e.f. 27.07.2018]

9%

9%

17.

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) (S.No.167 Sch.IV)

[Entry deleted by Noti. No.18/2018 (S.No.230) dated 26.07.2018 w.e.f. 27.07.2018]

14%

14%

18.

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 (S.No.168 Sch.IV)

14%

14%

19.

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 (S.No.169 Sch.IV)

14%

14%

20.

8708

Following parts of tractors namely:
a. Rear Tractor wheel rim,
b. tractor centre housing,
c. tractor housing transmission,
d. tractor support front axle (S.No.402 Sch.III)

9%

9%

21.

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] (S.No.170 Sch.IV)

14%

14%

22.

²[8708 10 10

Bumpers and parts thereof for tractors] (S.No.452E Sch.III)

9%

9%

18.08.2017

23.

²[8708 30 00

Brakes assembly and its parts thereof for tractors] (S.No.452F Sch.III)

9%

9%

18.08.2017

24.

²[8708 40 00

Gear boxes and parts thereof for tractors] (S.No.452G Sch.III)

9%

9%

18.08.2017

25.

²[8708 50 00

9%

9%

18.08.2017

26.

²[8708 70 00

Road wheels and parts and accessories thereof for tractors] (S.No.452I Sch.III)

9%

9%

18.08.2017

27.

²[8708 91 00

9%

9%

18.08.2017

28.

²[8708 92 00

9%

9%

18.08.2017

29.

²[8708 93 00

9%

9%

18.08.2017

30.

²[8708 94 00

9%

9%

18.08.2017

31.

²[8708 99 00

9%

9%

18.08.2017

32.

²[8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors] (S.No.452O Sch.III)

9%

9%

18.08.2017

33.

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles (S.No.402A Sch.III) [w.e.f. 27.07.2018]

9%

9%

34.

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles (S.No.171 Sch.IV)

[Entry deleted by Noti. No.18/2018 (S.No.230) dated 26.07.2018 w.e.f. 27.07.2018]

14%

14%

35.

³[8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles (S.No.207A Sch.II)] w.e.f. 15.11.2017

6%

6%

36.

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles (S.No.172 Sch.IV)

[Entry deleted by Noti. No.41/2017 (S.No.118) dated 14-11-2017, w.e.f. 15-11-2017]

14%

14%

37.

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (S.No.173 Sch.IV)

14%

14%

38.

8712

Bicycles and other cycles (including delivery tricycles), not motorised (S.No.208 Sch.II)

6%

6%

39.

8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled (S.No.243 Sch.I)

2.5%

2.5%

40.

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 (S.No.209 Sch.II)

6%

6%

41.

⁸[8714

Parts and accessories of vehicles of heading 8711] (S.No.174 Sch.IV)

14%

14%

42.

⁷[8714 20

Parts and accessories of carriage for disabled persons] (S.No.243A Sch.I) w.e.f. 01.01.2019

2.5%

2.5%

43.

8715

Baby carriages and parts thereof (S.No.403 Sch.III)

9%

9%

44.

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] (S.No.403A Sch.III) [w.e.f. 27.07.2018]

9%

9%

45.

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] (S.No.175 Sch.IV)

[Entry deleted by Noti. No.18/2018 (S.No.230) dated 26.07.2018 w.e.f. 27.07.2018]

14%

14%

46.

8716 20 00

Self-loading or self-unloading trailers for agricultural purposes (S.No.210 Sch.II)

6%

6%

47.

8716 80

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles (S.No.211 Sch.II)

6%

6%

1.

8702 10

Motor vehicles for the transport of ten or more persons, including the driver

15%

2.

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

3.

8703 10 10, 8703 80

Electrically operated vehicles, including three wheeled electric motor vehicles.

NIL

4.

8703

Three wheeled vehicles

NIL

5.

8703

Cars for physically handicapped persons, subject to the following conditions:
a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and
b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

NIL

6.

8703 40, 8703 50

Following Vehicles, with both sparkignition internal 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 motor vehicles
b) Three wheeled vehicles
c) Motor vehicles of engine capacity not exceeding 1200cc 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.

NIL

7.

8703 60, 8703 70

Following Vehicles, with both compressionignition internal 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 motor vehicles
b) Three wheeled vehicles
c) 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.

NIL

8.

8703

Hydrogen vehicles based on fuel cell tech 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.

NIL

9.

8703 21 or 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 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.

1%

10.

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%

11.

8703

All goods other than those mentioned at S. Nos. 43 to 51 above

15%

12.

8711

Motorcycles of engine capacity exceeding 350 cc.

3%

Subs. by Noti. No.24/2018 (S.No.322) dated 31.12.2018 w.e.f. 01.01.2019 for "

174.

8414

Parts and accessories of vehicles of headings 8711 and 8713"