GST Impact on your next purchase of car

Small Cars (Alto, Celerio etc.)

Sedan & Suvs (Honda City, Creta , Ciaz etc.)

Luxury Vehicles (Mercedes-Benz, BMW, Audi, Jaguar etc.)

Before GST

After GST

Before GST

After GST

Before GST

After GST

Excise Around   12.5%

GST 28%

GST 28%

GST 28%

VAT & Other Levies 

14 to 16 %

Cess 1 to 3%

Cess 15%

Cess 15%

Total Around 26.5 to 28.5%

Total Around 29 to 31%

Total Around  41.5% to 44.5%

Total 43%

Total Around 50%

Total 43%

Changes

Increase

Either slightly  Increase or decrease (Minor Impact)

Decrease

S.No.

Category

GST Rate

Cess

Total GST

1

8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

5%

0

5%

2

Tractors (except road tractors for semitrailers of engine capacity more than 1800 cc) [8701]

12%

0

12%

3

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

12%

0

12%

4

Bicycles and other cycles (including delivery tricycles), not motorized [8712],

12%

0

12%

5

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 [8714]

12%

0

12%

6

Self-loading or self unloading trailers for agricultural purposes [87162000]

12%

0

12%

7

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles [8716 80]

12%

0

12%

8

Cars for physically handicapped persons [8703]

18%

0

18%

9

Refrigerated motor vehicles [8704]

18%

0

18%

10

8702 Motor vehicles for the transport of ten or more persons, including the driver.

28%

15%

43%

11

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].

28%

12

8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles].

28%

28%

13

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)

28%

28%

14

8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705.

28%

28%

15

8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705.

28%

28%

16

8708 Parts and accessories of the motor vehicles of headings 8701 to 8705.

28%

28%

17

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.

28%

28%

18

8710 Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles.

28%

28%

19

8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars.

28%

31%

20

8714 Parts and accessories of vehicles of headings 8711 and 8713.

28%

28%

21

8715 Baby carriages and parts thereof.

28%

28%

22

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. handcarts, rickshaws and the like); animal drawn vehicles]

28%

28%

Note that 15% cess will also be applicable on

• Mid Segment Hybrid Cars (engine < 1500 cc)
• Hybrid motor vehicles > 1500 cc
• Hydrogen vehicles based on fuel cell tech > 4m