GST classification for small petrol, LPG and CNG vehicles changes, imposing a higher tax rate under new schedule. Petrol, LPG and CNG driven motor vehicles of engine capacity not exceeding 1200cc and length not exceeding 4000 mm are classified under tariff headings 8703 21/8703 22 and attract GST at 18% under Schedule II; vehicle specifications are determined as per the Motor Vehicles Act, 1988 and rules, and the change is effected by the specified integrated tax notification.
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GST classification for small petrol, LPG and CNG vehicles changes, imposing a higher tax rate under new schedule.
Petrol, LPG and CNG driven motor vehicles of engine capacity not exceeding 1200cc and length not exceeding 4000 mm are classified under tariff headings 8703 21/8703 22 and attract GST at 18% under Schedule II; vehicle specifications are determined as per the Motor Vehicles Act, 1988 and rules, and the change is effected by the specified integrated tax notification.
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