| 5% : | 1. | 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. |
| 12% : | 1. | Tractors (except road tractors for semitrailers 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 |
| 3. | See also Sl. No. 7 of 28% |
| 4. | See also Sl. No. 12 of 28% |
| 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. |
| | [Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : |
| | 8708 : Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle : 18%] |
| 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 sidecars; side-cars. |
| 11. | 8714 Parts and accessories of vehicles of headings 8711 and 8713. |
| 12. | 8715 Baby carriages and parts thereof. |
| | [Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : |
| | 8715 : Baby carriages : 18%] |
| 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] |