Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under — GST rate 18%

As per Notification 9/2025, following vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) three wheeled vehicles (c) motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm explanation.—for the purposes of this entry, the specification of the motor vehicle shall be determined as per the motor vehicles act, 1988 (59 of 1988) and the rules made there under classified under HSN 8703 40, 8703 60 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.