CHAPTER 87 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
8701 TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)            
8701 10 00 - Single axle tractors u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Road tractors for semi-trailers:            
8701 21 00      -- With only compression-ignition internal combustion piston engine (diesel or semi-diesel) u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 22 00           --- With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 23 00      -- With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 24 00      -- With only electric motor for propulsion u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 29 00      -- Other u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 30 - Track-laying tractors :            
       --- Garden tractors :            
8701 30 11           ---- Of engine capacity not exceeding 1,800 cc u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 30 19           ---- Other u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
8701 30 91           ---- Of engine capacity not exceeding 1,800 cc u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 30 99           ---- Other u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other, of an engine power:            
8701 91 00      -- Not exceeding 18 kW u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 92 00      -- Exceeding 18 kW but not exceeding 37 kW u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 93 00      -- Exceeding 37 kW but not exceeding 75 kW u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 94 00      -- Exceeding 75 kW but not exceeding 130 kW u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8701 95 00      -- Exceeding 130 kW u Free 10% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8702 MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER            
8702 10 - With only compression-ignition internal combustion piston engine (diesel or semi-diesel):            
       --- Vehicles for transport of not more than 13 persons, including the driver:            
8702 10 11           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 10 12           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 10 18           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 10 19           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
       --- Other:            
8702 10 21           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 10 22           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 10 28           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 10 29           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 - With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion:            
       --- Vehicles for transport of not more than 13 persons, including the driver:            
8702 20 11           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 12           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 18           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 19           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
       --- Other:            
8702 20 21           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 22           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 28           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 20 29           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:            
       --- Vehicles for transport of not more than 13 persons, including the driver:            
8702 30 11           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 12           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 18           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 19           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
       --- Other:            
8702 30 21           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 22           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 28           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 30 29           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 40 - With only electric motor for propulsion:            
       --- Vehicles for transport of not more than 13 persons, including the driver:            
8702 40 11           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 40 12           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 40 18           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 40 19           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
       --- Other:            
8702 40 21           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 40 22           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 40 28           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 40 29           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: Nil/1%/3%
SWS: NIL		 SAFTA: 5%
8702 90 - Other:            
       --- Vehicles for transport of not more than 13 persons, including the driver:            
8702 90 11           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 90 12           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 90 18           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 90 19           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
       --- Other:            
8702 90 21           ---- Integrated monocoque vehicle, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 90 22           ---- Integrated monocoque vehicle, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 90 28           ---- Other, air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
8702 90 29           ---- Other, non air-conditioned u Free 40% - BCD: 15%/25%/40%
IGST: 18%/28%
CESS: 15%
SWS: NIL		 SAFTA: 5%
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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8703 10 90      --- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
  - Other vehicles, with only spark-ignition internal combustion 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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 21 20           --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
            --- Other :            
8703 21 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 21 92                ---- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 21 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 22      -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :            
8703 22 10           --- Vehicles principally designed for the transport of more than seven persons, including the driver u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 22 20           --- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 22 30           --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
            --- Other :            
8703 22 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
8703 22 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 1%
SWS  : NIL		 SAFTA: 5%
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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 23 20           --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
            --- Other :            
8703 23 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 23 92                ---- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 23 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 24 20           --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
            --- Other :            
8703 24 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 24 92                ---- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 24 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
  - Other vehicles, with only 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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 3%
SWS  : NIL		 SAFTA: 5%
8703 31 20 Omitted            
8703 31 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 3%
SWS  : NIL		 SAFTA: 5%
8703 31 92                ---- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 3%
SWS  : NIL		 SAFTA: 5%
8703 31 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: 3%
SWS  : NIL		 SAFTA: 5%
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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 32 20 Omitted            
            --- Other :            
8703 32 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 32 92                ---- Specialized transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 32 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
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 u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 33 20           --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
            --- Other :            
8703 33 91                ---- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 33 92                ---- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 33 99                ---- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
8703 40 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:            
8703 40 10      --- Vehicles principally designed for transport of more than seven persons, including driver u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 40 20      --- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 40 30      --- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 40 40      --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 40 90      --- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 50 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:            
8703 50 10      --- Vehicles principally designed for transport of more than seven persons, including driver u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 50 20      --- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 50 30      --- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 50 40      --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 50 90      --- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 60 - Other vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:            
8703 60 10      --- Vehicles principally designed for transport of more than seven persons, including driver u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 60 20      --- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 60 30      --- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 60 40      --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 60 90      --- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 70 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:            
8703 70 10      --- Vehicles principally designed for transport of more than seven persons, including driver u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 70 20      --- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 70 30      --- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 70 40      --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 70 90      --- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/15%
SWS  : NIL		 SAFTA: 5%
8703 80 - Other vehicles, with only electric motor for propulsion:            
8703 80 10      --- Vehicles principally designed for transport of more than seven persons, including driver u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil
SWS  : NIL		 SAFTA: 5%
8703 80 20      --- Specialised transport vehicles such as ambulances, prison vans and the like u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil
SWS  : NIL		 SAFTA: 5%
8703 80 30      --- Motor cars u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil
SWS  : NIL		 SAFTA: 5%
8703 80 40      --- Three-wheeled vehicles u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil
SWS  : NIL		 SAFTA: 5%
8703 80 90      --- Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil
SWS  : NIL		 SAFTA: 5%
8703 90 - Other :            
8703 90 00 - Other u Free 125% - BCD: 15%/35%/70%/100%
IGST: 18%/28%
CESS: Nil/17%/20%/22%
SWS  : NIL		 SAFTA: 5%
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 u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Malaysia: Nil
SAFTA: 5%
8704 10 90      --- Other u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Malaysia: Nil
SAFTA: 5%
  - Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):            
8704 21 00      -- g.v.w. not exceeding 5 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
8704 22 00      -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
8704 23 00      -- g.v.w. exceeding 20 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
  - Other, with only spark-ignition internal combustion piston engine:            
8704 31 00      -- g.v.w. not exceeding 5 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
8704 32 00      -- g.v.w. exceeding 5 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:            
8704 41 00      -- g.v.w. not exceeding 5 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
8704 42 00      -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
8704 43 00      -- g.v.w. exceeding 20 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
  - Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion:            
8704 51 00      -- g.v.w. not exceeding 5 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
SAFTA: 5%
8704 52 00      -- g.v.w. exceeding 5 tonnes u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8704 60 00 - Other with only electric motor for propulsion u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8704 90 - Other :            
       --- Lorries and trucks:            
8704 90 11           ---- Refrigerated u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8704 90 12           ---- Electrically operated u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8704 90 19           ---- Other u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8704 90 90           ---- Other u Free 40% - BCD: Nil/15%/25%/40%
IGST: 18%/28%
CESS: Nil
SWS: NIL		 UAE: 10.5%/17.5%/28%Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8705 SPECIAL PURPOSE MOTOR VEHICLES, 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 u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 4%
Malaysia: Nil
SAFTA: 5%
8705 20 00 - Mobile drilling derricks u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 4%
Malaysia: Nil
SAFTA: 5%
8705 30 00 - Fire fighting vehicles u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 Malaysia: Nil
SAFTA: 5%
8705 40 00 - Concrete-mixer lorries u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 4%
Malaysia: Nil
SAFTA: 5%
8705 90 00 - Other u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 Malaysia: Nil
SAFTA: 5%
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:            
       --- For the tractors of heading 8701 :            
8706 00 11           ---- Of engine capacity not exceeding 1,800 cc u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 19           ---- Other u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
Japan: Nil
SAFTA: 5%
       --- For the vehicles of heading 8702:            
8706 00 21           ---- For transport of not more than thirteen persons, including the driver u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 29           ---- Other u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
       --- For the motor vehicles of heading 8703:            
8706 00 31           ---- For three-wheeled vehicles u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 39           ---- Other u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
       --- For the motor vehicles of heading 8704:            
8706 00 41           ---- For three-wheeled motor vehicle u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 42           ---- For vehicles, other than petrol driven u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 43           ---- For dumpers covered in the heading 8704 u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 49           ---- Other u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8706 00 50      --- For the motor vehicles of heading 8705 u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
SAFTA: 5%
8707 BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705            
8707 10 00 - For the vehicles of heading 8703 u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
8707 90 00 - Other u Free 15% - BCD: Nil1,2
IGST: 28%
CESS: Nil		 UAE: 6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705            
8708 10 - Bumpers and parts thereof :            
8708 10 10      --- For tractors kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 UAE: 6.5%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
8708 10 90      --- Other kg. Free 15% - BCD: 10%
IGST: 18%/28%
CESS: Nil		 UAE: 10%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
  - Other parts and accessories of bodies (including cabs) :            
8708 21 00      -- Safety seat belts u Free 15% - BCD: 10%
IGST: 18%/28%
CESS: Nil		 UAE: 10%
SAFTA: 5%
8708 22 00      -- Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter kg. Free 15% - BCD: 10%
IGST: 18%/28%
CESS: Nil		 UAE: 10%
SAFTA: 5%
8708 29 00      -- Other kg. Free 15% - BCD: 10%
IGST: 18%/28%
CESS: Nil		 UAE: 10%
SAFTA: 5%
8708 30 00 - Brakes and servo-brakes; parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 UAE: 10%
SAFTA: 5%
8708 40 00 - Gear boxes and parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 Thailand: Nil
Japan: 6.25%
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 6.25%
8708 50 00 - Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 UAE: 10%
Malaysia: Nil/5%
SAFTA: 5%
8708 70 00 - Road wheels and parts and accessories thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil
ADD:
N/N 07/2024 upto 14.03.2029
N/N 09/2023 upto 10.09.2028
N/N 17/2019  upto 08.04.2024
N/N 46/2018  upto 12.09.2023
UAE: 6%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
8708 80 00 - Suspension systems and parts thereof (including shock absorbers) kg. Free 15% - BCD: 10%
IGST: 18%/28%
CESS: Nil		 UAE: 10%
Malaysia: 5%
SAFTA: 5%
  - Other parts and accessories:            
8708 91 00      -- Radiators and parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 Malaysia: Nil
Singapore: Nil
SAFTA: 5%
8708 92 00      -- Silencers (mufflers) and exhaust pipes; parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
8708 93 00      -- Clutches and parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil		 UAE: 10%
SAFTA: 5%
8708 94 00      -- Steering wheels, steering columns and steering boxes; parts thereof kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil
ADD:
N/N 04/2021  upto 29.01.2026
UAE: 10%
Malaysia: 5%
SAFTA: 5%
8708 95 00      -- Safety airbags with inflater system; parts thereof kg. Free 15% - BCD: 10%
IGST: 18%/28%
CESS: Nil		 UAE: 10%
Malaysia: 5%
SAFTA: 5%
8708 99 00      -- Other kg. Free 15% - BCD: 10%
IGST: 18%
CESS: Nil
ADD:
N/N 04/2021  upto 29.01.2026
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 5%
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 :            
8709 11 00      -- Electrical u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8709 19 00      -- Other u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8709 90 00 - Parts kg. Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
8710 00 00 TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTO RISED, WHETH ER OR NOT F ITTED W ITH WEAPONS, AND PARTS OF SUCH VEHICLES kg. Restricted Free - BCD: Nil1,2
IGST: 12%
CESS: Nil		 Korea: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8711 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS;            
8711 10 - With internal combustion piston engine of a cylinder capacity not exceeding 50 cc:            
8711 10 10      --- Mopeds u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: Nil
Malaysia: 5%
SAFTA: 5%
8711 10 20      --- Motorised cycles u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: Nil
Malaysia: 5%
SAFTA: 5%
8711 10 90      --- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: Nil
Malaysia: 5%
SAFTA: 5%
8711 20 - With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :            
       --- Scooters :            
8711 20 11           ---- Of cylinder capacity not exceeding 75 cc u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
8711 20 19           ---- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
       --- Motor cycles :            
8711 20 21           ---- Of cylinder capacity not exceeding 75 cc u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
8711 20 29           ---- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
       --- Mopeds :            
8711 20 31           ---- Of cylinder capacity not exceeding 75 cc u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
8711 20 39           ---- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
       --- Other :            
8711 20 91           ---- Of cylinder capacity not exceeding 75 cc u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
8711 20 99           ---- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 SAFTA: 5%
8711 30 - With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc :            
8711 30 10      --- Scooters u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Malaysia: 5%
SAFTA: 5%
8711 30 20      --- Motor-cycles u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Malaysia: 5%
SAFTA: 5%
8711 30 90      --- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Malaysia: 5%
SAFTA: 5%
8711 40 - With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :            
8711 40 10      --- Motor-cycles u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
SAFTA: 5%
8711 40 90      --- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
SAFTA: 5%
8711 50 00 - With internal combustion piston engine of a cylinder capacity exceeding 800 cc u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8711 60 - With electric motor for propulsion:            
8711 60 10      --- Motor cycles u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8711 60 20      --- Scooters u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8711 60 30      --- Mopeds u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8711 60 90      --- Others u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8711 90 - Other:            
8711 90 10      --- Side cars u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
8711 90 90      --- Other u Free 100% - BCD: 15%/25%/50%
IGST: 28%
CESS: 3%		 UAE: 10.5%/17.5%/35%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 50%
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 u Free 35% - BCD: Nil1,2
IGST: 12%
CESS: Nil
SWS: NIL		 UAE: 21%
Malaysia: 5%
SAFTA: 5%
8712 00 90      --- Other u Free 10% - BCD: Nil1,2
IGST: 12%
CESS: Nil		 UAE: 7%
Malaysia: 5%
SAFTA: 5%
8713              
8713 10 - Not mechanically propelled :            
8713 10 10      --- Wheel chairs for invalid u Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8713 10 90      --- Other u Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8713 90 - Other :            
8713 90 10      --- Wheel chairs for invalid u Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
8713 90 90      --- Other u Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
8714 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713            
8714 10 - Of motorcycles (including mopeds):            
8714 10 10      --- Saddles kg. Free 15% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: 10%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Singapore: Nil
8714 10 90      --- Other kg. Free 15% - BCD: Nil1,2
IGST: 12%/28%
CESS: Nil		 UAE: 10%
SAFTA: 5%
8714 20 - Of carriages for disabled persons :            
8714 20 10      --- Mechanically propelled kg. Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 20 20      --- Non-mechanically propelled kg. Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 20 90      --- Other kg. Free 10% - BCD: Nil1,2
IGST: 5%
CESS: Nil		 UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
8714 91 00      -- Frames and forks, and parts thereof u Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 92      -- Wheel rims and spokes :            
8714 92 10           --- Bicycle rims u Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 92 20           --- Bicycle spokes u Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 92 90           --- Other u Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 93      -- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels :            
8714 93 10           --- Bicycle hubs kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 93 20           --- Bicycle free-wheels kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 93 90           --- Other kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
8714 94 00      -- Brakes, including coaster braking hubs and hub brakes, and parts thereof kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: 15%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 95      -- Saddles :            
8714 95 10           --- Bicycle saddles kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 95 90           --- Other kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 96 00      -- Pedals and crank-gear, and parts thereof kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 99      -- Other :            
8714 99 10           --- Bicycle chains kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 99 20           --- Bicycle wheels kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8714 99 90           --- Other kg. Free 20% - BCD: 15%
IGST: 12%/28%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8715 BABY CARRIAGES AND PARTS THEREOF            
8715 00 - Baby carriages and parts thereof :            
8715 00 10      --- Baby carriages u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
8715 00 20      --- Parts kg. Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
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 u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 20 00 - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes u Free 10% - BCD: Nil1,2
IGST: 12%
CESS: Nil		 UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other trailers and semi-trailers for the transport of goods :            
8716 31 00      -- Tanker trailers and tanker semi-trailers u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 39 00      -- Other u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 40 00 - Other trailers and semi-trailers u Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 Singapore: Nil
UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 80 - Other vehicles :            
8716 80 10      --- Hand propelled vehicles (e.g. hand carts, rickshaws and the like) u Free 10% - BCD: Nil1,2
IGST: 12%
CESS: Nil		 Singapore: Nil
UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 80 20      --- Animal drawn vehicles u Free 10% - BCD: Nil1,2
IGST: 12%
CESS: Nil		 Singapore: Nil
UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 80 90      --- Other u Free 10% - BCD: Nil1,2
IGST: 12%
CESS: Nil		 Singapore: Nil
UAE: 6%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
8716 90 - Parts :            
8716 90 10      --- Parts and accessories of trailers kg. Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil
ADD:
N/N 04/2022  upto 23.01.2027
N/N 69/2021  upto 12.12.2026
Singapore: Nil
UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
8716 90 90      --- Other kg. Free 10% - BCD: Nil1,2
IGST: 18%
CESS: Nil		 Singapore: Nil
UAE: 6%
Japan: Nil
Malaysia: 5%
SAFTA: 5%

Conditions

1. If, -
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.  (Vide:- Notification No.50/2017-Condition No- 48)

2. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis.  (Vide:- Notification No.50/2017-Condition No- 113)