Goods & Services Tax (GST) rates applicable for vehicles as on 3rd May 2023.is provided below:
Vehicle Category
|
GST
|
Compensation Cess
|
Total Tax Payable
|
Electric Vehicles
|
5%
|
NIL
|
5%
|
Hydrogen Fuel Cell Vehicles
|
12%
|
NIL
|
12%
|
Three Wheeled Vehicles
|
28%
|
NIL
|
28%
|
Two-Wheelers upto 350cc Engine
|
28%
|
NIL
|
28%
|
Two-Wheelers >350cc Engine
|
28%
|
3%
|
31%
|
Passenger Vehicles (Petrol, CNG, LPG) Upto 4m in length and Upto 1200cc engine
|
28%
|
1%
|
29%
|
Passenger Vehicles (Diesel) Upto 4m in Length and Upto 1500cc engine
|
28%
|
3%
|
31%
|
Passenger Vehicles (Upto 1500cc engine)
|
28%
|
17%
|
45%
|
Passenger Vehicles (Above 1500cc engine)
|
28%
|
20%
|
48%
|
Passenger Vehicles popularly known as SUVs (Above 4m in length, above >1500cc engine & >170 mm Ground Clearance)
|
28%
|
22%
|
50%
|
Hybrid Passenger Vehicles
(upto 4m and upto 1200 cc engine Petrol) or
(upto 4m and upto 1500 cc engine Diesel)
|
28%
|
NIL
|
28%
|
Hybrid Passenger Vehicles
(Above 4m or above 1200 cc engine Petrol or
above 1500 cc engine Diesel)
|
28%
|
15%
|
43%
|
Public Transport Vehicles: 10 – 13-seater
|
28%
|
15%
|
43%
|
Public Transport Vehicles > 13-seater and Commercial Goods Vehicles
|
28%
|
NIL
|
28%
|