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of <h1>GST 40% from 22-09-2025 on hybrid diesel-electric vehicles under tariff headings 8703 50 and 8703 70 (Schedule III)</h1> Tariff headings 8703 50 and 8703 70 classify motor vehicles that combine a compression-ignition internal combustion piston engine (diesel or semi-diesel) and an electric motor for propulsion and are taxable at 40% GST effective 22-09-2025 under Schedule III. The entry applies where engine capacity exceeds 1,500 cc or vehicle length exceeds 4,000 mm, with the vehicle specification determined in accordance with the Motor Vehicles Act, 1988 and its rules. The rate change is implemented by the relevant notification effective on the stated date.
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