GST on Commercial Vehicles: Rates, ITC, Compliance & Updates
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. The GST rate on commercial vehicles varies depending on the type of vehicle.
GST Rate on Commercial Vehicles
| Type of Vehicle | GST Rate |
| Tractors except road tractors for semi-trailers with engine capacity exceeding 1800cc | 12% |
| Self-loading/self-unloading trailers for agricultural purposes | 12% |
| Motor vehicles for the transport of ten or more persons, including the driver | 28% |
| Goods transport vehicles | 28% |
| Motorcycles and mopeds with or without sidecars | 28% |
| Accessories and parts of motorcycles, including sidecars | 28% |
GST on Used Cars
The GST rate on used cars is the same as the GST rate on new cars. This means that the GST rate on used cars is 12%, 18%, or 28%, depending on the type of vehicle.
| Type of Vehicle | GST Rate |
| Petrol cars with engine capacity up to 1200cc | 12% |
| Petrol cars with engine capacity over 1200cc | 18% |
| Diesel cars with engine capacity up to 1500cc | 12% |
| Diesel cars with engine capacity over 1500cc | 18% |