Amendment in CESS Rate of Ch.: 87 in 25th GST Council Meeting
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Chapter/ Heading
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Particulars
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Old Rate
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New Rates
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8702
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Motor Vehicles cleared as ambulance , duty fitted with all fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such vehicles 10-13 seater buses ans ambulances , subject to conditions . |
15%
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0%
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87
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Old and used motor vehicles [medium and large cars and SUVs], on the margin of the supplier, subject to the condition that no input tax credit of central excise duty / value added tax or GST paid on such vehicles has been availed by him.
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Rate
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0%
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|
87
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All types of old and used motors vehicles [other than medium and large cars and SUVs] on the margin of the supplier of subject to the conditions that no input tax credit of central excise duty / value added tax or GST paid on such vehicles has been availed by him.
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Rate
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0%
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+6
