GST on hybrid motor vehicles expanded to cover ambulances, three wheelers and small cars under specified criteria. GST at 18% with effect from 22-09-2025 applies to hybrid motor vehicles combining a diesel (or semi-diesel) internal combustion piston engine and an electric motor, specifically: factory-fitted ambulances, three-wheeled vehicles, and motor vehicles meeting specified engine-capacity and length limits; vehicle specification is to be determined under the Motor Vehicles Act and rules, as reflected in Notification No. 9/2025-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
GST on hybrid motor vehicles expanded to cover ambulances, three wheelers and small cars under specified criteria.
GST at 18% with effect from 22-09-2025 applies to hybrid motor vehicles combining a diesel (or semi-diesel) internal combustion piston engine and an electric motor, specifically: factory-fitted ambulances, three-wheeled vehicles, and motor vehicles meeting specified engine-capacity and length limits; vehicle specification is to be determined under the Motor Vehicles Act and rules, as reflected in Notification No. 9/2025-Integrated Tax (Rate).
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