Concessional rate of GST on Old and used Vehicles
09/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2018 – Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 86 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the central tax on inter-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-
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ngth of 4000 mm or more.
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.
18%
2.
8703
Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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.
18%
3.
8703
Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor
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e difference between the selling price and the purchase price and where such margin is negative, it shall be ignored.
2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods.
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
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NOTES:-
1.
Substituted vide Notification No. 04/2025-Integrated Tax (Rate) dated 16-01-2025 before it was read as, “12%”
2.
Substituted vide Notification No.
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