Thursday, 25 May 2017

GST Rate Schedule Chapter - 87 (Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof)

Chapter
87 (Vehicles other than railway or tramway rolling- stocks, and parts and accessories thereof)

Nil
-


5%
1.   8713 Carriages for disabled       persons, whether      or      not motorized or otherwise mechanically propelled.

12%
1. Tractors (except road tractors for semi- trailers of engine capacity more than 1800 cc) [8701]
2. Electrically operated vehicles, including two and three wheeled electric motor vehicles.
3. Bicycles and other cycles (including delivery tricycles), not  motorised [8712],
4. Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 [8714]
5. Self-loading or self- unloading trailers for agricultural purposes [87162000]
6. Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn  vehicles [8716 80]
 


18%
1. Cars for physically handicapped persons [8703]
2. Refrigerated motor vehicles [8704]


28%
All goods  not  specified elsewhere.
1.   8702     Motor vehicles       for       the transport   of   ten   or more               persons, including the driver.
2.   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].
3.   8704     Motor vehicles for the transport    of    goods [other                    than Refrigerated motor vehicles].
4.   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)
5. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705.
6.   8707      Bodies (including   cabs),   for the motor vehicles of headings     8701 to 8705.
7. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705.
8.   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.
9.   8710     Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side- cars; side-cars.
11. 8714 Parts and accessories of vehicles of headings 8711 and 8713.
12. 8715 Baby carriages    and    parts thereof.
13. 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]

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