GST classification for three wheeled vehicles now attracts the specified integrated tax rate under Schedule II per recent notification. GST classification of three wheeled vehicles under tariff heading 8703 is governed by Schedule II and, by operation of Notification No. 9/2025-Integrated Tax (Rate), these goods are subject to GST at 18% with effect from 22-09-2025, establishing the rate applicability and effective date for levy and compliance.