section 44AE

As per amendments  in  finance act 2018  Section 44AE  applicable for F.Y 2018-19

Taxpayer  who owns not  more than 10 goods carriage and is engaged  in the busniess of plying , hiring or leasing goods carriage , his income would be deemed as follows

1) Light goods vehicles (less than 12 Metric ton - Gross weight vechicle ) Rs 7500/- per vehicle per month . 

2) Heavy goods vehicle ( More  than 12  M.T- gross weight vechile ) Rs 1000/- per ton per vechicle per month 

can you define the Gross Weight Vehicle?