Transport equipment manufacturing services classification under GST clarifies covered activities and subcategories for motor vehicles and other transport equipment. The classification defines Transport equipment manufacturing services under the SAC for GST, dividing the group into motor vehicle and trailer manufacturing (including parts and accessories) and other transport equipment manufacturing (including shipbuilding, railway rolling stock, air and spacecraft, military vehicles, motorcycles, bicycles and similar items), based on a modified UNCPC framework to guide categorisation, compliance and tariff identification.