https://www.taxtmi.com/manuals?id=4625 Motor vehicle for GST is defined by reference to the Motor Vehicles Act, 1988, encompassing any mechanically propelled vehicle adapted for road use, and explicitly including a chassis without a body and a trailer. Exclusions comprise vehicles on fixed rails, vehicles designed only for factory or enclosed-premises use, and small under-four-wheel vehicles with limited engine capacity. Statutory definitions separately describe a trailer as a vehicle drawn by a motor vehicle and a semi-trailer as a non-mechanically propelled vehicle constructed to bear part of its weight on the towing motor vehicle. en-us Tue, 13 Aug 2024 16:00:00 +0530 Wed, 11 Jun 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4625 Motor vehicle for GST is defined by reference to the Motor Vehicles Act, 1988, encompassing any mechanically propelled vehicle adapted for road use, and explicitly including a chassis without a body and a trailer. Exclusions comprise vehicles on fixed rails, vehicles designed only for factory or enclosed-premises use, and small under-four-wheel vehicles with limited engine capacity. Statutory definitions separately describe a trailer as a vehicle drawn by a motor vehicle and a semi-trailer as a non-mechanically propelled vehicle constructed to bear part of its weight on the towing motor vehicle. Manuals GST Tue, 13 Aug 2024 16:00:00 +0530 https://www.taxtmi.com/manuals?id=4625