Amendment in CESS Rate of Ch.: 87 in 25th GST Council Meeting
Chapter/ Heading
|
Particulars
|
Old Rate
|
New Rates
|
8702
|
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%
|
0%
|
87
|
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.
|
Rate
|
0%
|
87
|
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.
|
Rate
|
0%
|
6+