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Duties & Taxes

The excise duty taxed on Commercial Vehicles sold by a manufacturer is 16%. But no such duty is imposed on the body that is built by an independent body builder on chassis bought from a manufacturer. The duty imposed on the construction of bodies by an independent body builder, small or organized sector, shall be equal to that of bodies built by a chassis manufacturer. Government is soon to promote the use of multi-axle vehicles for carriage of goods. This is because such vehicles cause less environmental pollution and lesser maintenance effort as compared to the existing 2-axle trucks. The Government will provide fiscal incentives to the sector Multi Utility Vehicles, because the major base of buyers for these vehicles are farmers, traders, small businessmen from rural and semi-urban markets. Multi utility vehicles are mainly used as an important mode of economical mass transport in rural India. in case of Motor Cars, increasing the local demand is necessary for development of this segment. In India, the domestic demand is high for cars less than 3.80 meters in length, these capture more than 85% of the motor cars market. Now to raise the contribution of the auto sector towards GDP and employment, installing scale volumes of motor car production is vital and this can be achieved by expanding the local demand. The excise duty charged on different tariff automobile items is listed in the following table. (Note: The figures are obtained from SIAM)

Tariff Item	Description of goods	Rate of Duty(%)
8701	Tractors (other than tractors of heading No. 87.09)
701 10 00	- Pedestrian controlled tractors	10
8701 20	- Road tractors for semi - trailers :
8701 20 10	-- Of engine capacity not exceeding 1,800 cc	10
8701 20 90	-- Other	10
8701 30	- Track - laying tractors :
	-- Garden tractors
8701 30 11	-- Of engine capacity not exceeding 1,500 cc	10
8701 30 19	---Other	10
	---Other
8701 30 91	--- Of engine capacity not exceeding 1,800 cc	10
8701 30 99	---Other	10
8701 90	---Other
8701 90 10	--- Of engine capacity not exceeding 1,800 cc	10
8701 90 90	---Other	10
8702	Motor vehicle for the transport of ten or more persons, including the driver
8702 10	- With compression - ignition internal combustion piston engine (diesel or semi - diesel)
	Vehicles for transport of not more than Thirteen persons, including the driver

8702 10 11	Integrated monocoque vehicle	22+Rs15,000/unit
8702 10 12	Air - conditioned vehicle	22+Rs15,000/unit
8702 10 19	Other	22+Rs15,000/unit
	Other
8702 10 91	Integrated monocoque vehicle	10
8702 10 92	Air - conditioned vehicle	10
8702 10 99	Other	10
8702 90	Other
	Vehicles for transport of not more than Thirteen persons, including the driver :
8702 90 11	Integrated monocoque vehicle	22+Rs15,000/unit
8702 90 12	Air - conditioned vehicle	22+Rs15,000/unit
8702 90 13	Electrically operated	4
8702 90 19	Other	22+Rs15,000/unit
8702 90 20	Electrically operated vehicles not elsewhere included or specified	4
	Other
8702 90 91	Integrated monocoque vehicle	10
8702 90 92	Air - conditioned vehicle	10
8702 90 99	Other	10
8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702) including station wagons and racing cars
8703 10	Vehicles specially designed for travelling on snow : golf cars and similar vehicles :
8703 10 10	Electrically operated	4
8703 10 90	Other	10
	Other vehicles with spark - ignition internal combustion reciprocating piston engine :
8703 21	Of a cylinder capacity not exceeding 1,000 cc :
8703 21 10	Vehicles principally designed for the transport of more than seven persons, including the driver	10
8703 21 20	Three - Wheeled vehicles	10
	Other
8703 21 91	Motor cars	10
8703 21 92	Specialised transport vehicles such as ambulances, prison vans and the like	10
8703 21 99	Other	10
8703 22	Of a cylinder capacity exceeding 1,000 a but not exceeding 1,500 cc :
8703 22 10	Vehicles principally designed for the transport of more than seven persons, including the driver	10
8703 22 20	Specialised transport vehicles such as ambulances, person vans and the like	10
8703 22 30	Three - wheeled vehicles	10
	Other
8703 22 91	Motor Cars	10
8703 22 99	Other	10
8703 23	Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
8703 23 10	Vehicles principally designed for the transport of more than seven persons including the driver	22+Rs15,000/unit
8703 23 20	Three wheeled vehicles	10
	Other
8703 23 91	Motor cars	22+Rs15,000/unit
8703 23 92	Specialised transport vehicles such as ambulances prison vans and the like	22+Rs15,000/unit
8703 23 99	Other	22+Rs15,000/unit
8703 24	Of a cylinder capacity exceeding 3,000 cc
8703 24 10	Vehicles principally designed for the transport of more than seven persons, including the driver	22+Rs15,000/unit
8703 24 20	Three - Wheeled vehicles	10
	Other
8703 24 91	Motor cars	22+Rs15,000/unit
8703 24 92	Specialised transport vehicles such as ambulances, person vans and the like	22+Rs15,000/unit
8703 24 99	Other	22+Rs15,000/unit
	Other vehicles with compression ignition internal combustion piston engine (diesel or semi- diesel)
8703 31	Of a cylinder capacity not exceeding 1,500 cc
8703 31 10	Vehicles principally designed for the transport of more than seven persons, including the driver	22
8703 31 20	Three - Wheeled vehicles	10
	Other
8703 31 91	Motor cars	22
8703 31 92	Specialised transport vehicles such as ambulances, person vans and the like	22
8703 31 99	Other	22
8703 32	Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc
8703 32 10	Vehicles principally designed for the transport of more than seven persons, including the driver	22+Rs15,000/unit
8703 32 20	Three - Wheeled vehicles	10
	Other
8703 32 91	Motor cars	22+Rs15,000/unit
8703 32 92	Specialised transport vehicles such as ambulances, person vans and the like	22+Rs15,000/unit
8703 32 99	Other	22+Rs15,000/unit
8703 33	Of a cylinder capacity exceeding 2,500 cc
8703 33 10	Vehicles principally designed for the transport of more than seven persons, including the driver	22+Rs15,000/unit
8703 33 20	Three - Wheeled vehicles	10
	Other
8703 33 91	Motor cars	22+Rs15,000/unit
8703 33 92	Specialised transport vehicles such as ambulances, person vans and the like	22+Rs15,000/unit
8703 33 99	Other	22+Rs15,000/unit
8703 90	Other
8703 90 10	Electrically operated	4
8703 90 90	Other	22+Rs15,000/unit
8704	Motor Vehicles for the transport of goods
8704 10	Dumpers designed for off-highway use :
8704 10 10	With net weight (excluding pay - load) exceeding 8 tonnes and maximum pay - load capacity not less than 10 tonnes	10
8704 10 90	Other	22*
	Other with compression - ignition internal combustion piston engine (diesel or semi - diesel)
8704 21	g.v.w not exceeding 5 tonnes
8704 21 10	Refrigerated	10
8704 21 20	Three - wheeled motor vehicles	10
8704 21 90	Other	10
8704 22	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
	Lorries and trucks
8704 22 11	Refrigerated	10
8704 22 19	Other	10
8704 22 90	Other	10
8704 23	g.v.w exceeding 20 tonnes
	Lorries and trucks
8704 23 11	Refrigerated	10
8704 23 19	Other	10
8704 23 90	Other	10
	Other, with spark - ignition internal combustion piston engine ;
8704 31	g.v.w exceeding 5 tonnes
8704 31 10	Refrigerated	10
8704 31 20	Three - wheeled motor vehicles	10
8704 31 90	Other	10
8704 32	g.v.w exceeding 20 tonnes
	Lorries and trucks
8704 32 11	Refrigerated	22
8704 32 19	Other	22
8704 32 90	Other	22
8704 90	Other
	Lorries and trucks
8704 90 11	Refrigerated	22
8704 90 12	Electrically operated	22
8704 90 19	Other	22
8704 90 90	Other	22
8705	Special purpose motor vehicle, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete - mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
8705 10 00	Crane lorries	10
8705 20 00	Mobile drilling derricks	10
8705 30 00	Fire fighting vehicles	10
8705 40 00	Concrete-mixer lorries	10
8705 90 00	Other	10
8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
8706 00	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 :
8706 00 11	Of engine capacity not exceeding 1,800 cc	10
8706 00 19	Other	10
	For the vehicles of heading 8702 :
8706 00 21	For transport of not more than thirteen persons, including the driver	22
8706 00 29	Other	10 + Rs. 10,000 per chassis
	For the motor vehicles of heading 8703 :
8706 00 31	For three-wheeled vehicles	10
8706 00 39	Other	22
	For the motor vehicles of heading 8704 :
8706 00 41	For three-wheeled motor vehicle	10
8706 00 42	For vehicles, other than petrol driven	10 + Rs. 10,000 per chassis
8706 00 43	For dumpers covered in the heading 8704	22 + Rs. 10,000 per chassis
8706 00 49	Other	22 + Rs. 10,000 per chassis
8706 00 50	For the motor vehicles of heading 8705	10
8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
8707 10 00	For the vehicles of heading 8703	10
8707 90 00	Other	10
8708	Parts and accessories of the motor vehicles of headings 8701 to 8705
8708 10	Bumpers and parts thereof:
8708 10 10	For tractors	10
8708 10 90	Other	10
	Other parts and accessories of bodies (including cabs):
8708 21 00	Safety seat belts	10
8708 29 00	Other	10
	Brakes and servo-brakes and parts thereof:
8708 31 00	Mounted brake linings	10
8708 39 00	Other	10
8708 40 00	Gear boxes	10
	Other	10
8708 50 00	Drive-axles with differential, whether or not provided with other transmission components	10
8708 60 00	Non-driving axles and parts thereof	10
8708 70 00	Road wheels and parts and accessories thereof	10
8708 80 00	Suspension shock-absorbers	10
	Other parts and accessories:
8708 91 00	Radiators	10
8708 92 00	Silencers and exhaust pipes	10
8708 93 00	Clutches and parts thereof	10
8708 94 00	Steering wheels, steering columns and steering boxes	10
8708 99 00	Other	10
8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
	Vehicles	10
8709 11 00	Electrical	10
8709 19 00	Other	10
8709 90 00	Parts	10
8710 00 00	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles	10
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
8711 10	With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:	10
8711 10 10	Mopeds	10
8711 10 20	Motorised cycles	10
8711 10 90	Other	10
8711 20	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:	10
	Scooters	10
8711 20 11	Of cylinder capacity not exceeding 75 cc	10
8711 20 19	Other	10
	Motor cycles:	10
8711 20 21	Of cylinder capacity not exceeding 75 cc	10
8711 20 29	Other	10
	Mopeds	10
8711 20 31	Of Cylinder capacity not exceeding 75 cc	10
8711 20 39	Other	10
	Other
8711 20 91	Of cylinder capacity not exceeding 75 cc	10
8711 20 99	Other	10
8711 30	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
8711 30 10	Scooters	10
8711 30 20	Motor-cycles	10
8711 30 90	Other	10
8711 40	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:
8711 40 10	Motor-cycles	10
8711 40 90	Other	10
8711 50 00	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc	10
8711 90	Other
8711 90 10	Side-cars	10
	Other
8711 90 91	Electrically operated	4
8711 90 99	Other	10
8712	Bicycles and other cycles (including delivery tricycles), not motorised:
8712 00	Bicycles and other cycles (including delivery tricycles), not motorised :
8712 00 10	Bicycles	10
8712 00 90	Other	10
8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
8713 10	Not mechanically propelled:
8713 10 10	Wheel chairs for invalid	Nil
8713 10 90	Other	Nil
8713 90	Other
8713 90 10	Wheel chairs for invalid	Nil
8713 90 90	Other	Nil
8714	Parts and accessories of vehicles of headings 8711 to 8713	10
	Of motorcycles (including mopeds)
8714 11 00	Saddles	10
8714 19 00	Other	10
8714 20	Of Carriages for disabled persons :
8714 20 10	Mechanically propelled	10
8714 20 20	Non-mechanically propelled	10
8714 20 90	Other	10
	Other	10
8714 91 00	Frames and forks, and parts thereof	10
8714 92	Wheel rims and spokes
8714 92 10	Bicycle rims	10
8714 92 20	Bicycle spokes	10
8714 92 90	Other	10
8714 93	Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
8714 93 10	Bicycle hubs	10
8714 93 20	Bicycle free-wheels	10
8714 93 90	Other	10
8714 94 00	Brakes, including coaster braking hubs and hub brakes, and parts thereof	10
8714 95	Saddles:
8714 95 10	Bicycle saddles	10
8714 95 90	Other	10
8714 96 00	Pedals and crank-gear, and parts thereof	10
8714 99	Other
8714 99 10	Bicycle chains	10
8714 99 20	Bicycle wheels	10
8714 99 90	Other	10
8715	Baby carriages and parts thereof
8715 00	Baby carriages and parts thereof:
8715 00 10	Baby carriages	10
8715 00 20	Parts	10
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
8716 10 00	Trailers and semi-trailers of the caravan type, for housing or camping	10
8716 20 00	Self-loading or self-unloading trailers and semi-trailers for agricultural purposes	10
	Other trailers and semi-trailers for the transport of goods:
8716 31 00	Tanker trailers and tanker semi-trailers	10
8716 39 00	Other	10
8716 40 00	Other trailers and semi-trailers	10
8716 80	Other vehicles:
8716 80 10	Hand propelled vehicles (e.g. hand carts, rickshaws and the like)	10
8716 80 20	Animal drawn vehicles	10
8716 80 90	Other	10
8716 90	Parts
8716 90 10	Parts and accessories of trailers	10
8716 90 90	Other	10