Act Name/Rule Name:
Central Goods and Services Tax Act, 2017,
Integrated Goods and Services Tax Act, 2017,
Union Territory Goods and Services Tax Act, 2017
Type of Document: Notification
Date: January 16, 2025
Circular No./Notification No.:
Notification No. 04/2025-Central Tax (Rate)
Notification No. 04/2025-Integrated Tax (Rate)
Notification No. 04/2025-Union Territory Tax (Rate)
The Central Government, exercising the powers under Section 11(1) of the Central Goods and Services Tax Act, 2017, has made amendments to the previously issued notification No. 8/2018-Central Tax (Rate) dated 25th January 2018. This amendment has been made based on the recommendations of the Goods and Services Tax (GST) Council and is aimed at addressing public interest.
The amendment involves a change in the tax rate for the item listed in Serial No. 4 of the notification. The original tax rate of 6% has been revised and replaced with a new tax rate of 9%. This change is immediate and applies to the specific goods/services under consideration.
S. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate |
(1) | (2) | (3) | (4) |
1. | 8703 | Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length 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 | 9% |
2. | 8703 | Old and used, diesel driven motor vehicles of engine capacity of1500cc 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. | 9% |
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 vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. | 9% |
4. | 87 | All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3 | 6% 9% |
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.