Motor cars and other motor vehicles principally designed for the transport of persons… — of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc, other: Motor cars

18% or 40%

• 18% — Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesNotification 9/2025-CT(R), Schedule II, entry 533
• 18% — Following motor vehicles of length not exceeding 4000 mm, namely: -(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department NOTIFICATION NO. 9/2025-Integrated Tax (Rate), dated 17-9-2025Notification 9/2025-CT(R), Schedule II, entry 536
• 18% — Three wheeled vehiclesNotification 9/2025-CT(R), Schedule II, entry 537
• 40% — 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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.Notification 9/2025-CT(R), Schedule III, entry 5

GST on supply within India, as of 1 May 2026. Exports are zero-rated supplies.