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+

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