DESCRIPTION : Old and used, Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of "1200 cc or more and of length of 4000 mm or more."
GST Rate : 18%
2). HSN CODE : 8703
DESCRIPTION : Old and used, Diesel driven motor vehicles of engine capacity of "1500 cc or more and of length of 4000 mm."
GST Rate : 18%
3). HSN CODE : 8703
DESCRIPTION : Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as "Sports Utility Vehicles (SUVs)" including utility vehicles.
GST Rate : 18%
4). HSN Chapter : 87
DESCRIPTION : All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3.
GST Rate : 12%.
[ Reference : Notification No. 8/2018 - Central Tax ( Rate ), dated 25th January 2018 ].
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