(5) Where the person referred to in sub-section (4) has a total income exceeding fteen lakh rupees during the tax year referred therein (other than the income from foreign sources), sub-section (2)(b) shall apply as if the words “sixty days” had been substituted with “one hundred and twenty days”.
(6) For the purposes of sub-section (2), if the individual is—
(
(a) a citizen of India; and
Store
b) a member of the crew of a foreign-bound ship leaving India, the total number of days in India, in respect of that voyage, shall be determined in such manner and subject to such conditions, as may be prescribed.
(7) Irrespective of the provisions of sub-sections (2) to (6), an individual shall be deemed to be resident in India for a tax year, if he—
(a) is a citizen of India;
(b) is not liable to tax in any other country or territory due to his domicile, residence, or similar criteria; and
(
c) has total income exceeding fifteen lakh rupees during such tax year (other than the income from foreign sources).
1. Corresponds to section 6 of the 1961 Act.
2. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.
3. For definition of “Indian ship” under section 3(18) of the Merchant Shipping Act, 1958, see Appendix
4. For the meaning of the expression “for the purposes of employment”, see Taxmann’s Master Guide to Income-tax Act.
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DIVISION ONE 1
DIVISION TWO 2
Notes:
CHAPTER 871
VEHICLES OTHER THAN RAILWAY OR TRAMWAY
ROLLING-STOCK,
AND PARTS AND ACCESSORIES THEREOF
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2. For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
4. Heading 8712 includes all children’s bicycles. Other children’s cycles fall in heading 9503.
Sub-heading Note:
1. Sub-heading 8708 22 covers :
(a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
Supplementary Note:
For the purposes of tariff item 8711 60 80, the term “E-bicycle or battery operated pedal assisted vehicle” means vehicle equipped with an auxiliary electric motor having a thirty-minute power less than 0.25 kw and maximum speed not exceeding 25 km/h and conforming to the provisions of the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder.
Tariff Item Description of goods Unit
8701 Tractors (other than tractors of heading 8709) 15% IGST/2.5% CGST/2.5%
SGST or UTGST : 8701 : Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
218% IGST/9% CGST/9%
SGS T or U T GS T : 8701
: Road tractors for semitrailers of engine capacity more than 1800 cc. 8701 10 00 - Single axle tractors
1 Compensation Cess Rate : S No. Chapter /Heading/Subheading/Tariff item Description of Goods Rate of goods and services tax compensation cess (1) (2) (3) (4) 42A. 87 Old/Used Motor Vehicle Nil (See also ‘Compensation Cess Rate’) 42B. 87 Fuel Cell Motor Vehicles
(See also ‘Compensation Cess Rate’)
Tariff Item
- Road tractors for semi-trailers:
8701 21 00 With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
8701 22 00 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
8701 23 00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
8701 24 00 With only electric motor for propulsion
8701 29 00 Other
8701 30 - Track-laying tractors: Garden tractors:
8701 30 11 Of engine capacity not exceeding 1,800 cc
2.5/9% 2.5/9% 51/18%2
2.5% 2.5% 5%
2.5% 5% 8701 30 19 Other
2.5% 2.5% 5% Other: 8701 30 91 Of engine capacity
- Other, of an engine power:
94 00 Exceeding 75 kW but not exceeding 130 kW
8702† Motor vehicles for the transport of ten or more persons, including the driver 18% IGST/9% CGST/9% SGS T or U T GS T : 8702 : M otor vehicles for the
† Compensation Cess Rates:
S. No. Chapter /Heading/ Sub-heading/Tariff item Description of Goods
(1) (2) (3) (4) 42. 8702 10, 8702 20, 8702 30, 8702 90 Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. Nos. 50 and 51 (See Compensation Cess Rates given at the end of this Chapter) NIL (Contd. on page 1.1293)
Tariff Item
(1) (2) (3) (4) (5) (6)
transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels]
18% IGST/9% CGST/9% SGST or UTGST : 8702 : Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
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, airconditioned u 9%
(Contd. from page 1.1292)
S. No. Chapter /Heading/ Sub-heading/Tariff item Description
(1) (2) (3)
43. 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
50. 8702, 8703 21 or 8703 22 Petrol, Liquefied Petroleum Gases (LPG) or Compressed Natural Gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 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 thereunder.
51. 8702, 8703 31 Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 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 thereunder
8702 10 12 Integrated monocoque vehicle, nonair-conditioned
8702 10 18 Other, air-conditioned
8702 10 19 Other, non-air-conditioned
Other:
10 29
non-air-conditioned
8702 20 - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :
Vehicles for transport of not more than 13 persons, including the driver :
8702 20 21 Integrated monocoque vehicle, airconditioned
8702 20 22 Integrated monocoque vehicle,
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, airconditioned
8702 30 12 Integrated monocoque vehicle, nonair-conditioned
1.1295 VEHICLES OTHER THAN RAILWAY OR TRAMWAY, ETC Ch. 87
8702 30 19 Other, non-air-conditioned
Other:
8702
8702 30 22
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, airconditioned
8702 40 12 Integrated monocoque vehicle, nonair-conditioned
8702 40 22
monocoque vehicle, nonair-conditioned
5% 8702 40 28 Other, air-conditioned
8702 40 29 Other, non-air-conditioned
8702 90 - Other:
Vehicles for transport of not more than 13 persons, including the driver:
8702 90 11 Integrated monocoque vehicle, airconditioned
8702 90 12 Integrated monocoque vehicle, nonair-conditioned
8702 90 18 Other, air-conditioned
8702 90 19 Other, non-air-conditioned
Other :
8702 90 21 Integrated monocoque vehicle, airconditioned
2.5% 2.5% 5%
9% 9% 18%
9% 9% 18%
9% 9% 18%
Tariff Item
8702 90 22 Integrated monocoque vehicle, nonair-conditioned
8702 90 28 Other, air-conditioned
8702 90 29 Other, non-air-conditioned
†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
18% IGS T/9% C GS T/9% SGST or UTGST : 8703 : Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
18% IGS T/9% C GS T/9% SGST or UTGST : 8703 21 or 8703 22 : Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 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 thereunder.
† Compensation Cess Rates: S. No. Chapter / Heading/Subheading/Tariff item
(2)
43. 8702 or 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
44. 8703 10 10, 8703 80 Electrically operated vehicles, including three wheeled electric motor vehicles.
45. 8703 Three wheeled vehicles
(Contd. on page 1.1297)
(Contd. from page 1.1296)
S No. Chapter / Heading/Subheading/Tariff item
46. 8703
of Goods
(2) (3) (4)
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 1500cc 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.
47. 8703 40, 8703 60 Following vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
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 thereunder.
48. 8703 50, 8703 70 Following vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion:
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000mm
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
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 thereunder.
(Contd. on page 1.1298)
(Contd. from page 1.1297)
S. No. Chapter / Heading/Subheading/Tariff item
49. 8703
18% IGS T/9% C GS T/9% SGST or UTGST : 8703 31 : Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 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 thereunder.
Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000mm.
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 thereunder.
50. 8702, 8703 21 or 8703 22 Petrol, Liquefied Petroleum Gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000mm.
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 thereunder. NIL
51. 8702, 8703 31 Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000mm.
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 thereunder NIL
52. 8703 Motor vehicles of engine capacity not exceeding 1500cc NIL
52A. 8703
52B. 8703
Motor vehicles of engine capacity exceeding 1500cc other than motor vehicles specified against entry given below NIL
Motor vehicles known as Utility Vehicles, by whatever name called including Sports Utility Vehicles (SUV), Multi Utility Vehicles (MUV), Multi-Purpose Vehicles (MPV) or Cross-Over Utility Vehicles (XUV), with engine capacity exceeding 1500 cc ; Length exceeding 4000 mm and Ground Clearance of 170mm and above.
Explanation.—For the purpose of this entry, the Ground Clearance means ground clearance in unladen condition. NIL
‡See also ‘Specific Exemptions’ notification.
(4) (5) (6)
18% IGS T/9% C GS T/9%
SGST or UTGST : 8703 : Following motor vehicles of length not exceeding 4000 mm, namely:—
(a) Petrol, Liquefied petroleum gases ( L P G ) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) D iesel driven vehicles of engine capacity not exceeding 1500cc 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 I ndustries 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
18% IGS T/9% C GS T/9%
SGST or UTGST : 8703 : Three wheeled vehicles
18% IGS T/9% C GS T/9%
SGST or UTGST : 8703 40, 8703 60 : Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory
(4) (5) (6) manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 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 thereunder
18% IGS T/9% C GS T/9% SGST or UTGST : 8703 50, 8703 70 : Following Vehicles, with both compressionignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion:
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) Motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 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 thereunder
40% IGST/20% CGST/20% SGST or UTGST : 8703 : Motor cars and other motor
Tariff
(1) (2) (3) (4) (5) (6)
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
40% IGST/20% CGST/20% SGST or UTGST : 8703 40, 8703 60 : Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 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 thereunder.
40% IGST/20% CGST/20% SGST or UTGST : 8703 50, 8703 70 : Motor vehicles with both compression- ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 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 thereunder.
8703 10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles: 8703 10
- 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
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
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
8703 24 Of a cylinder capacity exceeding 3,000 cc :
1.1303
Tariff Item
VEHICLES OTHER THAN RAILWAY OR TRAMWAY, ETC
8703 24 10 Vehicles principally designed for the transport of more than seven persons, including the driver
8703 24 20 Three-wheeled vehicles
Other:
8703 24 91 Motor cars u
8703 24 92 Specialised transport vehicles such as ambulances, prison vans and the like
8703 24 99
- Other vehicles, with only compressionignition 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
Other:
8703 31 91 Motor cars u
8703 31 92 Specialised transport vehicles such as ambulances, prison vans and the like u
8703 31 99 Other
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
Other: 8703 32 91 Motor cars
8703 32 92 Specialized transport vehicles such as ambulances, prison vans and the like u 9% 9% 18%
8703 32 99 Other u
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
8703 33 20 Three-wheeled vehicles u
Other:
Tariff Item
8703 33 91 Motor cars
8703 33 92 Specialised transport vehicles such as ambulances, prison vans and the like u 9% 9% 18%
8703 33 99 Other u 20% 20% 40%
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
8703 40 20 Specialised transport vehicles such as ambulances, prison vans and the like
9/20% 9/20% 18/40%
9% 9% 18%
8703 40 30 Motor cars u 9/20% 9/20% 18/40%
8703 40 40 Three-wheeled vehicles u 9% 9% 18%
8703 40 90 Other u 9/20% 9/20% 18/40%
8703 50 - Other vehicles, with both compressionignition internal combustion piston engine (diesel or semi-diesel) 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 9/20% 9/20% 18/40%
8703 50 20 Specialised transport vehicles such as ambulances, prison vans and the like u 9% 9% 18%
8703 50 30 Motor cars u 9/20% 9/20% 18/40%
8703 50 40 Three-wheeled vehicles u 9% 9% 18%
8703 50 90 Other u 9/20% 9/20% 18/40%
8703 60 - Other vehicles, with both spark-ignition internal combustion piston 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 9/20% 9/20% 18/40%
1.1305
Tariff Item
VEHICLES OTHER THAN RAILWAY OR TRAMWAY, ETC
8703 60 20 Specialised transport vehicles such as ambulances, prison vans and the like
8703 60 30 Motor cars u 9/20% 9/20% 18/40%
8703 60 40 Three-wheeled vehicles
8703 60 90 Other
8703 70 - Other vehicles, with both compressionignition 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:
9/20% 9/20% 18/40%
8703 70 10 Vehicles principally designed for transport of more than seven persons, including driver u 9/20% 9/20% 18/40%
8703 70 20 Specialised transport vehicles such as ambulances, prison vans and the like u 9% 9% 18%
8703
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 2.5% 2.5% 5%
8703 80 20 Specialised transport vehicles such as ambulances, prison vans and the like u 2.5% 2.5% 5%
8703 80 30 Motor cars u 2.5% 2.5% 5%
8703 80 40 Three-wheeled vehicles u 2.5% 2.5% 5%
8703 80 90 Other u 2.5% 2.5% 5%
8703 90 00 - Other u 9/20% 9/20% 18/40%
8704 Motor vehicles for the transport of goods 18% IGS T/9% C GS T/ 9% SGST or UTGST : 8704 : M otor vehicles for the transport of goods, including Refrigerated motor vehicles
8704 10 - Dumpers designed for off-highway use:
8704 10 10 With net weight (excluding pay-load) exceeding 8 tonnes and maximum payload capacity not less than 10 tonnes u 9% 9% 18%
8704 10 90 Other u 9% 9% 18%
