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of <h1>Tax Rates for Special Purpose Vehicles: IGST 18%, CGST 9%, SGST/UTGST 9% Per Notification #</h1> Special purpose motor vehicles, excluding those primarily designed for transporting people or goods, such as breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, and mobile radiological units, are subject to the following tax rates: Integrated Goods and Services Tax (IGST) at 18%, Central Goods and Services Tax (CGST) at 9%, and State Goods and Services Tax/Union Territory Goods and Services Tax (SGST/UTGST) at 9%. These rates were established by notification no.
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