December 22, 2022

GST Registration Guide to GST Chapter 87 | Get Enrolled Now

In GST Registration this Chapter doesn’t cover railroad or tramway Rolling-stock planned exclusively for running on rails.

For the motivations behind this Chapter, “farm trucks” signifies vehicles built basically for pulling or pushing another vehicle, apparatus or burden, whether or not they contain auxiliary arrangement for the vehicle, regarding the principle utilization of the farm truck, of devices, seeds, manures or different merchandise. Machines and working apparatuses intended for fitting to farm trucks of heading 8701 as tradable hardware stay ordered in their separate headings regardless of whether gave the farm vehicle, and whether or not mounted on it.

Engine skeleton fitted with taxis fall in headings 8702 to 8704, and not in heading 8706.

Heading 8712 incorporates every one of youngsters’ bikes. Other kids’ cycles fall in heading 9503.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)(tractors)12%Nil01/08/2019 1/07/2017 
8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)(road tractors more than 1800 cc capacity)28%Nil01/08/2019 1/07/2017 
87011000TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) PEDESTRIAN CONTROLLED TRACTORS28%Nil01/08/2019 1/07/2017 
870120ROAD TRACTORS FOR SEMI-TRAILERS28%Nil01/08/2019 1/07/2017 
87012010TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC12%Nil01/08/2019 1/07/2017 
87012090TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER28%Nil01/08/2019 1/07/2017 
870130TRACK-LAYING TRACTORS28%Nil01/08/2019 1/07/2017 
87013011TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS : GARDEN TRACTORS:OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC12%Nil01/08/2019 1/07/2017 
87013019TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS GARDEN TRACTORS: OTHER28%Nil01/08/2019 1/07/2017 
87013091TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER :OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC12%Nil01/08/2019 1/07/2017 
87013099TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER OTHER28%Nil01/08/2019 1/07/2017 
870190OTHER28%Nil01/08/2019 1/07/2017 
87019010TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC12%Nil01/08/2019 1/07/2017 
87019090TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER28%Nil01/08/2019 1/07/2017 
87019100NOT EXCEEDING 18 KW28%Nil01/08/2019 1/07/2017 
87019200EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW28%Nil01/08/2019 1/07/2017 
87019300EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW28%Nil01/08/2019 1/07/2017 
87019400EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW28%Nil01/08/2019 1/07/2017 
87019500EXCEEDING 130 KW28%Nil01/08/2019 1/07/2017 
8702MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER28%Nil01/08/2019 25/01/2018 1/07/2017 
8702Buses for use in public transport which exclusively run on Bio-fuels18% 25/01/2018 
870210WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL)28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021011MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN3 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE VE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021012MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER:AIR-CONDITIONED VEHICL28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021018OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021019MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVERWITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER:OTHER28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021021INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021022INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021028OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021029OTHER, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021091MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVERWITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER : INTEGRATED MONCOQUE VEHICLE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021092MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER : AIR-CONDITIONED VEHICLE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87021099MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER :OTHER28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
870220WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022011INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022012INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022018OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022019OTHER, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022021INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022022INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022028OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87022029OTHER, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
870230WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023011INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023012INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023018OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023019OTHER, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023021INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023022INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023028OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87023029OTHER, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
870240WITH ONLY ELECTRIC MOTOR FOR PROPULSION28%Nil01/08/2019 25/01/2018 1/07/2017 
87024011INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024012INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024018OTHER, AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024019OTHER, NON AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024021INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024022INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024028OTHER, AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
87024029OTHER, NON AIR-CONDITIONED28%Nil01/08/2019 25/01/2018 1/07/2017 
870290OTHER28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029011MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE VEHICLE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029012MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER : VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER:AIR-CONDITIONED VEHICLE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029013MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER : VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER: ELECTRICALLY OPERATED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029018OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029019MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER OTHER28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029020MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER:ELECTRICALLY OPERATED VEHICLES NOT ELSEWHERE INCLUDED OR SPECIFIED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029021INTEGRATED MONOCOQUE VEHICLE, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029022INTEGRATED MONOCOQUE VEHICLE, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029028OTHER, AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029029OTHER, NON AIR-CONDITIONED28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029091MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER INTEGRATED MONOCOQUE VEHICLE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029092MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER :AIR-CONDITIONED VEHICLE28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
87029099MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER :OTHER28%Nil/15%01/08/2019 25/01/2018 1/07/2017 
8703MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
8703Following 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 Department18%Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof01/08/2019 25/01/2018 1/07/2017 
870310VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW; GOLF CARS AND SIMILAR VEHICLES28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87031010MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THANTHOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ONSNOW; GOLF CARS AND SIMILAR VEHICLES ELECTRICALL28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87031090MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONSAND RACING CARSVEHICLES SPECIALLY DESIGNED FOR TRAVELLING ONSNOW; GOLF CARS AND SIMILAR VEHICLESOTHER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870321OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032110MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032120MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032191MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032192MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032199MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870322OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC28%Nil/1%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032210MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/1%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032220MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/1%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032230MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/1%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032291MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/1%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032299MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/1%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870323OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032310MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032320MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032391MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032392MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032399MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870324OF A CYLINDER CAPACITY EXCEEDING 3,000 CC28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032410MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032420MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032491MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032492MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87032499MOTOR 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 VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A C28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870331OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC28%Nil/3%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033110MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/3%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033120MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/3%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033191MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/3%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033192MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/3%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033199MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/3%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870332OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033210MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033220MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033291MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033292MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033299MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870333OF A CYLINDER CAPACITY EXCEEDING 2,500 CC28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033310MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033320MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033391MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033392MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87033399MOTOR 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 VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870340OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87034010VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87034020SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87034030MOTOR CARS28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87034040THREE-WHEELED VEHICLES28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87034090OTHER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870350OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87035010VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87035020SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87035030MOTOR CARS28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87035040THREE-WHEELED VEHICLES28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87035090OTHER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870360OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87036010VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87036020SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87036030MOTOR CARS28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87036040THREE-WHEELED VEHICLES28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87036090OTHER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870370OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87037010VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87037020SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87037030MOTOR CARS28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87037040THREE WHEELED VEHICLE28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87037090OTHER28%Nil/15%/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870380OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87038010VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87038020SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87038030MOTOR CARS28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87038040THREE WHEELED VEHICLE28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87038090OTHER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
870390OTHER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87039000OTHER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87039010MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHERS: ELECTRICALLY OPERATED28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
87039090MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS OTHERS: OTHER28%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017 
8704MOTOR VEHICLES FOR THE TRANSPORT OF GOODS28%Nil01/08/2019 1/07/2017 
8704Refrigerated Motor Vechile18% 01/07/2017 
870410DUMPERS DESIGNED FOR OFF-HIGHWAY USE28%Nil01/08/2019 1/07/2017 
87041010MOTOR VEHICLES FOR THE TRANSPORT OF GOODS DUMPERS DESIGNED FOR OFF-HIGHWAY USE: :WITH NET WEIGHT (EXCLUDING PAY-LOAD) EXCEEDING 8 TONNES AND MAXIMUM PAY-LOAD CAPACITY NOT LESS THAN 10 TONNES28%Nil01/08/2019 1/07/2017 
87041090MOTOR VEHICLES FOR THE TRANSPORT OF GOODS DUMPERS DESIGNED FOR OFF-HIGHWAY USE: OTHER28%Nil01/08/2019 1/07/2017 
870421G.V.W. NOT EXCEEDING 5 TONNES28%Nil01/08/2019 1/07/2017 
87042110MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES REFRIGERATED28%Nil01/08/2019 1/07/2017 
87042120MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES28%Nil01/08/2019 1/07/2017 
87042190MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES OTHER28%Nil01/08/2019 1/07/2017 
870422G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES28%Nil01/08/2019 1/07/2017 
87042211MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS REFRIGERATED28%Nil01/08/2019 1/07/2017 
87042219MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS OTHER28%Nil01/08/2019 1/07/2017 
87042290MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES OTHER28%Nil01/08/2019 1/07/2017 
870423G.V.W. EXCEEDING 20 TONNES28%Nil01/08/2019 1/07/2017 
87042311MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: REFRIGERATED28%Nil01/08/2019 1/07/2017 
87042319MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: OTHER28%Nil01/08/2019 1/07/2017 
87042390MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES OTHER28%Nil01/08/2019 1/07/2017 
870431G.V.W. NOT EXCEEDING 5 TONNES28%Nil01/08/2019 1/07/2017 
87043110MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES : REFRIGERATED28%Nil01/08/2019 1/07/2017 
87043120MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES28%Nil01/08/2019 1/07/2017 
87043190MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES OTHER28%Nil01/08/2019 1/07/2017 
870432G.V.W. EXCEEDING 5 TONNES28%Nil01/08/2019 1/07/2017 
87043211MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS REFRIGERATED28%Nil01/08/2019 1/07/2017 
87043219MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS OTHER28%Nil01/08/2019 1/07/2017 
87043290MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER28%Nil01/08/2019 1/07/2017 
870490OTHER28%Nil01/08/2019 1/07/2017 
87049011MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: REFRIGERATED28%Nil01/08/2019 1/07/2017 
87049012MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: ELECTRICALLY OPERATED28%Nil01/08/2019 1/07/2017 
87049019MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: OTHER28%Nil01/08/2019 1/07/2017 
87049090MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: OTHER OTHER28%Nil01/08/2019 1/07/2017 
8705SPECIAL 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOL18%Nil01/08/2019 27/07/2018 27/07/2018 
870510008705 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RA18%Nil01/08/2019 27/07/2018 27/07/2018 
870520008705 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RA18%Nil01/08/2019 27/07/2018 27/07/2018 
870530008705 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RA18%Nil01/08/2019 27/07/2018 27/07/2018 
870540008705 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RA18%Nil01/08/2019 27/07/2018 27/07/2018 
870590008705 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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RA18%Nil01/08/2019 27/07/2018 27/07/2018 
8706CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 870528%Nil01/08/2019 1/07/2017 
870600CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 870528%Nil01/08/2019 1/07/2017 
870600118706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: ? FOR THE TRACTORS OF HEADING 8701 : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC28%Nil01/08/2019 1/07/2017 
870600198706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: ? FOR THE TRACTORS OF HEADING 8701 : OTHER28%Nil01/08/2019 1/07/2017 
870600218706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 FOR TRANSPORT OF NOT MORE THAN THIRTEEN PERSONS, INCLUDING THE DRIVER28%Nil01/08/2019 1/07/2017 
870600298706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 OTHER28%Nil01/08/2019 1/07/2017 
870600318706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8703 FOR THREE-WHEELED VEHICLES28%Nil01/08/2019 1/07/2017 
870600398706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8703 OTHER28%Nil01/08/2019 1/07/2017 
870600418706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR THREE-WHEELED MOTOR VEHICLE28%Nil01/08/2019 1/07/2017 
870600428706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR VEHICLES, OTHER THAN PETROL DRIVEN28%Nil01/08/2019 1/07/2017 
870600438706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR DUMPERS COVERED IN THE HEADING 870428%Nil01/08/2019 1/07/2017 
870600498706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: OTHER28%Nil01/08/2019 1/07/2017 
870600508706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 870528%Nil01/08/2019 1/07/2017 
8707BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 870528%Nil01/08/2019 1/07/2017 
87071000BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 870328%Nil01/08/2019 1/07/2017 
87079000BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 OTHER28%Nil01/08/2019 1/07/2017 
8708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle18%Nil01/08/2019 1/07/2017 
8708PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 870528%Nil01/08/2019 1/07/2017 
870810BUMPERS AND PARTS THEREOF28%Nil01/08/2019 1/07/2017 
87081010PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BUMPERS AND PARTS THEREOF FOR TRACTORS18%Nil01/08/2019 18/08/2017 
87081090PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BUMPERS AND PARTS THEREOF OTHER28%Nil01/08/2019 1/07/2017 
87082100PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) : SAFETY SEAT BELTS28%Nil01/08/2019 1/07/2017 
87082900PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) — OTHER28%Nil01/08/2019 1/07/2017 
87083000PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – BRAKES AND SERVO-BRAKES ; PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87083100PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF MOUNTED BRAKE LININGS28%Nil01/08/2019 1/07/2017 
87083900PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER28%Nil01/08/2019 1/07/2017 
87084000PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – GEAR BOXES AND PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87085000PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, AND NON-DRIVING AXLES, PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87086000PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF NON-DRIVING AXLES AND PARTS THEREOF28%Nil01/08/2019 1/07/2017 
87087000PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF18%Nil01/08/2019 18/08/2017 
87088000PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS)28%Nil01/08/2019 1/07/2017 
87089100PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES — RADIATORS AND PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87089200PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES — SILENCERS (MUFFLERS) AND EXHAUST PIPES; PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87089300PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES — CLUTCHES AND PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87089400PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES — STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF18%Nil01/08/2019 18/08/2017 
87089500PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES — SAFETY AIRBAGS WITH INFLATER SYSTEM; PARTS THEREOF28%Nil01/08/2019 1/07/2017 
87089900PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 – OTHER PARTS AND ACCESSORIES — OTHER18%Nil01/08/2019 18/08/2017 
8709WORKS 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 FORE18%Nil01/08/2019 27/07/2018 27/07/2018 
87091100WORKS 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 FORE18%Nil01/08/2019 27/07/2018 27/07/2018 
87091900WORKS 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 FORE18%Nil01/08/2019 27/07/2018 27/07/2018 
87099000WORKS 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 FORE18%Nil01/08/2019 27/07/2018 27/07/2018 
8710TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES12%Nil01/08/2019 15/11/2017 
87100000TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES12%Nil01/08/2019 
8711MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS;28%Nil/3%01/08/2019 1/07/2017 
871110WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC28%Nil/3%01/08/2019 1/07/2017 
87111010MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC: MOPEDS28%Nil/3%01/08/2019 1/07/2017 
87111020MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC MOTORISED CYCLES28%Nil/3%01/08/2019 1/07/2017 
87111090MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC OTHER28%Nil/3%01/08/2019 1/07/2017 
871120WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC28%Nil/3%01/08/2019 1/07/2017 
87112011MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : SCOOTERS : OF CYLINDER CAPACITY NOT28%Nil/3%01/08/2019 1/07/2017 
87112019MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : SCOOTERS : OTHER28%Nil/3%01/08/2019 1/07/2017 
87112021MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOTOR CYCLES OF CYLINDER CAPACITY N28%Nil/3%01/08/2019 1/07/2017 
87112029MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOTOR CYCLES OTHER28%Nil/3%01/08/2019 1/07/2017 
87112031MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOPEDS : OF CYLINDER CAPACITY NOT E28%Nil/3%01/08/2019 1/07/2017 
87112039MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOPEDS : OTHER28%Nil/3%01/08/2019 1/07/2017 
87112091MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : OTHER : OF CYLINDER CAPACITY NOT EX28%Nil/3%01/08/2019 1/07/2017 
87112099MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : OTHER : OTHER28%Nil/3%01/08/2019 1/07/2017 
871130WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC28%Nil/3%01/08/2019 1/07/2017 
87113010MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : SCOOTERS28%Nil/3%01/08/2019 1/07/2017 
87113020MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : MOTOR-CYCLES28%Nil/3%01/08/2019 1/07/2017 
87113090MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : OTHER28%Nil/3%01/08/2019 1/07/2017 
871140WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC28%Nil/3%01/08/2019 1/07/2017 
87114010MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC : MOTOR-CYCLES28%Nil/3%01/08/2019 1/07/2017 
87114090MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC : OTHER28%Nil/3%01/08/2019 1/07/2017 
87115000MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC28%Nil/3%01/08/2019 1/07/2017 
871160WITH ELECTRIC MOTOR FOR PROPULSION28%Nil/3%01/08/2019 1/07/2017 
87116010MOTOR CYCLES28%Nil/3%01/08/2019 1/07/2017 
87116020SCOOTERS28%Nil/3%01/08/2019 1/07/2017 
87116030MOPEDS28%Nil/3%01/08/2019 1/07/2017 
87116090OTHERS28%Nil/3%01/08/2019 1/07/2017 
871190OTHER28%Nil/3%01/08/2019 1/07/2017 
87119010MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : SIDE-CARS28%Nil/3%01/08/2019 1/07/2017 
87119090OTHER28%Nil/3%01/08/2019 1/07/2017 
87119091MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : ELECTRICALLY OPERATED28%Nil/3%01/08/2019 1/07/2017 
87119099MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : OTHER28%Nil/3%01/08/2019 1/07/2017 
8712BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED12%Nil01/08/2019 1/07/2017 
871200BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED12%Nil01/08/2019 1/07/2017 
87120010BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES12%Nil01/08/2019 1/07/2017 
87120090BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORIZED OTHER12%Nil01/08/2019 1/07/2017 
8713–5%Nil01/07/2017 
871310NOT MECHANICALLY PROPELLED5%Nil01/07/2017 
87131010CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED NOT MECHANICALLY PROPELLED WHEEL CHAIRS FOR INVALID5%Nil01/07/2017 
87131090CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED NOT MECHANICALLY PROPELLED OTHER5%Nil01/07/2017 
871390OTHER5%Nil01/07/2017 
87139010CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED OTHER WHEEL CHAIRS FOR INVALID5%Nil01/07/2017 
87139090CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED OTHER OTHER5%Nil01/07/2017 
8714PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 871328%Nil01/08/2019 1/07/2017 
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 871212% 01/07/2017 
871410OF MOTORCYCLES (INCLUDING MOPEDS)28%Nil01/08/2019 1/07/2017 
87141010SADDLES28%Nil01/08/2019 1/07/2017 
87141090OTHER28%Nil01/08/2019 1/07/2017 
871420OF CARRIAGES FOR DISABLED PERSONS5%Nil01/08/2019 1/01/2019 1/07/2017 
87142010PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS MECHANICALLY PROPELLED28%Nil01/08/2019 1/07/2017 
87142020PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS NON-MECHANICALLY PROPELLED28%Nil01/08/2019 1/07/2017 
87142090PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS OTHER28%Nil01/08/2019 1/07/2017 
87149100PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER : FRAMES AND FORKS, AND PARTS THEREOF28%Nil01/08/2019 1/07/2017 
871492WHEEL RIMS AND SPOKES28%Nil01/08/2019 1/07/2017 
87149210PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES : BICYCLE RIMS28%Nil01/08/2019 1/07/2017 
87149220PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES BICYCLE SPOKES28%Nil01/08/2019 1/07/2017 
87149290PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES OTHER28%Nil01/08/2019 1/07/2017 
871493HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS28%Nil01/08/2019 1/07/2017 
87149310PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE HUBS28%Nil01/08/2019 1/07/2017 
87149320PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE FREE-WHEELS28%Nil01/08/2019 1/07/2017 
87149390PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : OTHER28%Nil01/08/2019 1/07/2017 
87149400PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF28%Nil01/08/2019 1/07/2017 
871495SADDLES28%Nil01/08/2019 1/07/2017 
87149510PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES : BICYCLE SADDLES28%Nil01/08/2019 1/07/2017 
87149590PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES OTHER28%Nil01/08/2019 1/07/2017 
87149600PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 PEDALS AND CRANK-GEAR, AND PARTS THEREOF28%Nil01/08/2019 1/07/2017 
871499OTHER28%Nil01/08/2019 1/07/2017 
87149910PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER : BICYCLE CHAINS28%Nil01/08/2019 1/07/2017 
87149920PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER BICYCLE WHEELS28%Nil01/08/2019 1/07/2017 
87149990PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER OTHER28%Nil01/08/2019 1/07/2017 
8715BABY CARRIAGES AND PARTS THEREOF18%Nil01/08/2019 1/07/2017 
871500BABY CARRIAGES AND PARTS THEREOF18%Nil01/08/2019 1/07/2017 
87150010BABY CARRIAGES AND PARTS THEREOF BABY CARRIAGES AND PARTS THEREOF: BABY CARRIAGES18%Nil01/08/2019 1/07/2017 
87150020BABY CARRIAGES AND PARTS THEREOF BABY CARRIAGES AND PARTS THEREOF PARTS18%Nil01/08/2019 1/07/2017 
8716TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF18%Nil01/08/2019 27/07/2018 27/07/2018 
87161000TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF TRAILERS AND SEMI-TRAILERS OF THE CARAVAN TYPE, FOR HOUSING OR CAMPING18%Nil01/08/2019 27/07/2018 27/07/2018 
87162000TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF SELF-LOADING OR SELF-UNLOADING TRAILERS AND SEMI-TRAILERS FOR AGRICULTURAL PURPOSES12%Nil01/08/2019 27/07/2018 27/07/2018 
87163100TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : TANKER TRAILERS AND TANKER SEMI-TRAILERS18%Nil01/08/2019 27/07/2018 27/07/2018 
87163900TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : OTHER18%Nil01/08/2019 27/07/2018 27/07/2018 
87164000TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : OTHER TRAILERS AND SEMI-TRAILERS18%Nil01/08/2019 27/07/2018 27/07/2018 
871680OTHER VEHICLES12%Nil01/08/2019 27/07/2018 27/07/2018 
87168010TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES HAND PROPELLED VEHICLES (E.G. HAND CARTS, RICKSHAWS AND THE LIKE)18%Nil01/08/2019 27/07/2018 27/07/2018 
87168020TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES ANIMAL DRAWN VEHICLES18%Nil01/08/2019 27/07/2018 27/07/2018 
87168090TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES OTHER18%Nil01/08/2019 27/07/2018 27/07/2018 
871690PARTS18%Nil01/08/2019 27/07/2018 27/07/2018 
87169010TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF PARTS : PARTS AND ACCESSORIES OF TRAILERS18%Nil01/08/2019 27/07/2018 27/07/2018 
87169090TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF PARTS OTHER18%Nil01/08/2019 27/07/2018 27/07/2018 
870750, 870370Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (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. 15%  
870650, 870370Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (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  
870550, 870370Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (b) Three wheeled vehicles 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  
870450, 870370Following Vehicles, with both compression-ignition 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 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  
870340, 870360Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (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. 15%  
870340, 870360Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (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  
870340, 870360
  1. Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (b) Three wheeled vehicles 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  
870340, 870360Following Vehicles, with both spark-ignition 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 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  
87031010, 870380Electrically operated vehicles, including three wheeled electric motor vehicles. NIL  
870210, 870220, 870230, 870290Motor vehicles for the transport of not more than 13 persons, including the driver 15%  

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