08年2月29日,印度财政部在08至09年度财政预算案中对各类汽车消费税进行了调整。根据预算,印度市场上销售的小型车消费税从16%降至12%。为鼓励公交的使用,巴士执行同样标准。此外,混动车消费税由24%减少到14%。电动汽车则由8%降至0。
税则编号 | 项目描述 | 税率(%) |
(1) | (2) | (3) |
8701 | Tractors (other than tractors of heading No. 87.09) | |
8701 10 00 | - Pedestrian controlled tractors | 14 |
8701 20 | - Road tractors for semi - trailers : | |
8701 20 10 | -- Of engine capacity not exceeding 1,800 cc | 14 |
8701 20 90 | -- Other | 14 |
8701 30 | - Track - laying tractors : | |
-- Garden tractors | ||
8701 30 11 | -- Of engine capacity not exceeding 1,500 cc | 14 |
8701 30 19 | ---Other | 14 |
---Other | ||
8701 30 91 | --- Of engine capacity not exceeding 1,800 cc | 14 |
8701 30 99 | ---Other | 14 |
8701 90 | ---Other | |
8701 90 10 | --- Of engine capacity not exceeding 1,800 cc | 14 |
8701 90 90 | ---Other | 14 |
8702 | Motor vehicle for the transport of ten or more persons, including the driver | |
8702 10 | - With compression - ignition internal combustion piston engine (diesel or semi - diesel) | |
Vehicles for transport of not more than Thirteen persons, including the driver | ||
8702 10 11 | Integrated monocoque vehicle | 24+Rs20,000/unit |
8702 10 12 | Air - conditioned vehicle | 24+Rs20,000/unit |
8702 10 19 | Other | 24+Rs20,000/unit |
Other | ||
8702 10 91 | Integrated monocoque vehicle | 14 |
8702 10 92 | Air - conditioned vehicle | 14 |
8702 10 99 | Other | 14 |
8702 90 | Other | |
Vehicles for transport of not more than Thirteen persons, including the driver : | ||
8702 90 11 | Integrated monocoque vehicle | 24+Rs20,000/unit |
8702 90 12 | Air - conditioned vehicle | 24+Rs20,000/unit |
8702 90 13 | Electrically operated | 24 |
8702 90 19 | Other | 24+Rs20,000/unit |
8702 90 20 | Electrically operated vehicles not elsewhere included or specified | 14 |
Other | ||
8702 90 91 | Integrated monocoque vehicle | 14 |
8702 90 92 | Air - conditioned vehicle | 14 |
8702 90 99 | Other | 14 |
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 | 24 |
8703 10 90 | Other | 24 |
Other vehicles with spark - ignition internal combustion reciprocating 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 | 24 |
8703 21 20 | Three - Wheeled vehicles | 14 |
Other | ||
8703 21 91 | Motor cars | 24 |
8703 21 92 | Specialised transport vehicles such as ambulances, prison vans and the like | 24 |
8703 21 99 | Other | 24 |
8703 22 | Of a cylinder capacity exceeding 1,000 a but not exceeding 1,500 cc : | |
8703 22 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | 24 |
8703 22 20 | Specialised transport vehicles such as ambulances, person vans and the like | 24 |
8703 22 30 | Three - wheeled vehicles | 14 |
Other | ||
8703 22 91 | Motor Cars | 24 |
8703 22 99 | Other | 24 |
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 | 24+Rs20,000/unit |
8703 23 20 | Three wheeled vehicles | 14 |
Other | ||
8703 23 91 | Motor cars | 24+Rs20,000/unit |
8703 23 92 | Specialised transport vehicles such as ambulances prison vans and the like | 24+Rs20,000/unit |
8703 23 99 | Other | 24+Rs20,000/unit |
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 | 24+Rs20,000/unit |
8703 24 20 | Three - Wheeled vehicles | 14 |
Other | ||
8703 24 91 | Motor cars | 24+Rs20,000/unit |
8703 24 92 | Specialised transport vehicles such as ambulances, person vans and the like | 24+Rs20,000/unit |
8703 24 99 | Other | 24+Rs20,000/unit |
Other vehicles with 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 | 24 |
8703 31 20 | Three - Wheeled vehicles | 14 |
Other | ||
8703 31 91 | Motor cars | 24 |
8703 31 92 | Specialised transport vehicles such as ambulances, person vans and the like | 24 |
8703 31 99 | Other | 24 |
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 | 24+Rs20,000/unit |
8703 32 20 | Three - Wheeled vehicles | 14 |
Other | ||
8703 32 91 | Motor cars | 24+Rs20,000/unit |
8703 32 92 | Specialised transport vehicles such as ambulances, person vans and the like | 24+Rs20,000/unit |
8703 32 99 | Other | 24+Rs20,000/unit |
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 | 24+Rs20,000/unit |
8703 33 20 | Three - Wheeled vehicles | 14 |
Other | ||
8703 33 91 | Motor cars | 24+Rs20,000/unit |
8703 33 92 | Specialised transport vehicles such as ambulances, person vans and the like | 24+Rs20,000/unit |
8703 33 99 | Other | 24+Rs20,000/unit |
8703 90 | Other | |
8703 90 10 | Electrically operated | Nil |
8703 90 90 | Other | 24+Rs20,000/unit |
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 | 14 |
8704 10 90 | Other | 24* |
Other with compression - ignition internal combustion piston engine (diesel or semi - diesel) | ||
8704 21 | g.v.w not exceeding 5 tonnes | |
8704 21 10 | Refrigerated | 14 |
8704 21 20 | Three - wheeled motor vehicles | 14 |
8704 21 90 | Other | 14 |
8704 22 | g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | |
Lorries and trucks | ||
8704 22 11 | Refrigerated | 14 |
8704 22 19 | Other | 14 |
8704 22 90 | Other | 14 |
8704 23 | g.v.w exceeding 20 tonnes | |
Lorries and trucks | ||
8704 23 11 | Refrigerated | 14 |
8704 23 19 | Other | 14 |
8704 23 90 | Other | 14 |
Other, with spark - ignition internal combustion piston engine ; | ||
8704 31 | g.v.w exceeding 5 tonnes | |
8704 31 10 | Refrigerated | 24* |
8704 31 20 | Three - wheeled motor vehicles | 14 |
8704 31 90 | Other | 24* |
8704 32 | g.v.w exceeding 20 tonnes | |
Lorries and trucks | ||
8704 32 11 | Refrigerated | 24* |
8704 32 19 | Other | 24* |
8704 32 90 | Other | 24* |
8704 90 | Other | |
Lorries and trucks | ||
8704 90 11 | Refrigerated | 24* |
8704 90 12 | Electrically operated | 8 |
8704 90 19 | Other | 24* |
8704 90 90 | Other | 24* |
8705 |
Special purpose motor vehicle, 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 | 14 |
8705 20 00 | Mobile drilling derricks | 14 |
8705 30 00 | Fire fighting vehicles | 14 |
8705 40 00 | Concrete-mixer lorries | 14 |
8705 90 00 | Other | 14 |
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 : | |
8706 00 11 | Of engine capacity not exceeding 1,800 cc | 14 |
8706 00 19 | Other | 14 |
For the vehicles of heading 8702 : | ||
8706 00 21 | For transport of not more than thirteen persons, including the driver | 24 |
8706 00 29 | Other | 14 + Rs. 10,000 per chassis |
For the motor vehicles of heading 8703 : | ||
8706 00 31 | For three-wheeled vehicles | 14 |
8706 00 39 | Other | 24 |
For the motor vehicles of heading 8704 : | ||
8706 00 41 | For three-wheeled motor vehicle | 14 |
8706 00 42 | For vehicles, other than petrol driven | 14 + Rs. 10,000 per chassis |
8706 00 43 | For dumpers covered in the heading 8704 | 24 + Rs. 10,000 per chassis |
8706 00 49 | Other | 24 + Rs. 10,000 per chassis |
8706 00 50 | For the motor vehicles of heading 8705 | 14 |
8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | |
8707 10 00 | For the vehicles of heading 8703 | 14 |
8707 90 00 | Other | 14 |
8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 | |
8708 10 | Bumpers and parts thereof: | |
8708 10 10 | For tractors | 14 |
8708 10 90 | Other | 14 |
Other parts and accessories of bodies (including cabs): | ||
8708 21 00 | Safety seat belts | 14 |
8708 29 00 | Other | 14 |
Brakes and servo-brakes and parts thereof: | ||
8708 31 00 | Mounted brake linings | 14 |
8708 39 00 | Other | 14 |
8708 40 00 | Gear boxes | 14 |
Other | 14 | |
8708 50 00 | Drive-axles with differential, whether or not provided with other transmission components | 14 |
8708 60 00 | Non-driving axles and parts thereof | 14 |
8708 70 00 | Road wheels and parts and accessories thereof | 14 |
8708 80 00 | Suspension shock-absorbers | 14 |
Other parts and accessories: | ||
8708 91 00 | Radiators | 14 |
8708 92 00 | Silencers and exhaust pipes | 14 |
8708 93 00 | Clutches and parts thereof | 14 |
8708 94 00 | Steering wheels, steering columns and steering boxes | 14 |
8708 99 00 | Other | 14 |
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 | 14 | |
8709 11 00 | Electrical | 14 |
8709 19 00 | Other | 14 |
8709 90 00 | Parts | 14 |
8710 00 00 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 14 |
8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; | |
8711 10 | With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: | 14 |
8711 10 10 | Mopeds | 14 |
8711 10 20 | Motorised cycles | 14 |
8711 10 90 | Other | 14 |
8711 20 | With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: | 14 |
Scooters | 14 | |
8711 20 11 | Of cylinder capacity not exceeding 75 cc | 14 |
8711 20 19 | Other | 14 |
Motor cycles: | 14 | |
8711 20 21 | Of cylinder capacity not exceeding 75 cc | 14 |
8711 20 29 | Other | 14 |
Mopeds | 14 | |
8711 20 31 | Of Cylinder capacity not exceeding 75 cc | 14 |
8711 20 39 | Other | 14 |
Other | ||
8711 20 91 | Of cylinder capacity not exceeding 75 cc | 14 |
8711 20 99 | Other | 14 |
8711 30 | With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: | |
8711 30 10 | Scooters | 14 |
8711 30 20 | Motor-cycles | 14 |
8711 30 90 | Other | 14 |
8711 40 | With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: | |
8711 40 10 | Motor-cycles | 14 |
8711 40 90 | Other | 14 |
8711 50 00 | With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc | 14 |
8711 90 | Other | |
8711 90 10 | Side-cars | 14 |
Other | ||
8711 90 91 | Electrically operated | 14 |
8711 90 99 | Other | 14 |
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 | 14 |
8712 00 90 | Other | 14 |
8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | |
8713 10 | Not mechanically propelled: | |
8713 10 10 | Wheel chairs for invalid | Nil |
8713 10 90 | Other | Nil |
8713 90 | Other | |
8713 90 10 | Wheel chairs for invalid | Nil |
8713 90 90 | Other | Nil |
8714 | Parts and accessories of vehicles of headings 8711 to 8713 | 14 |
Of motorcycles (including mopeds) | ||
8714 11 00 | Saddles | 14 |
8714 19 00 | Other | 14 |
8714 20 | Of Carriages for disabled persons : | |
8714 20 10 | Mechanically propelled | 14 |
8714 20 20 | Non-mechanically propelled | 14 |
8714 20 90 | Other | 14 |
Other | 14 | |
8714 91 00 | Frames and forks, and parts thereof | 14 |
8714 92 | Wheel rims and spokes | |
8714 92 10 | Bicycle rims | 14 |
8714 92 20 | Bicycle spokes | 14 |
8714 92 90 | Other | 14 |
8714 93 | Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels: | |
8714 93 10 | Bicycle hubs | 14 |
8714 93 20 | Bicycle free-wheels | 14 |
8714 93 90 | Other | 14 |
8714 94 00 | Brakes, including coaster braking hubs and hub brakes, and parts thereof | 14 |
8714 95 | Saddles: | |
8714 95 10 | Bicycle saddles | 14 |
8714 95 90 | Other | 14 |
8714 96 00 | Pedals and crank-gear, and parts thereof | 14 |
8714 99 | Other | |
8714 99 10 | Bicycle chains | 14 |
8714 99 20 | Bicycle wheels | 14 |
8714 99 90 | Other | 14 |
8715 | Baby carriages and parts thereof | |
8715 00 | Baby carriages and parts thereof: | |
8715 00 10 | Baby carriages | 14 |
8715 00 20 | Parts | 14 |
8714 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | |
8714 10 00 | Trailers and semi-trailers of the caravan type, for housing or camping | 14 |
8714 20 00 | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 14 |
Other trailers and semi-trailers for the transport of goods: | ||
8714 31 00 | Tanker trailers and tanker semi-trailers | 14 |
8714 39 00 | Other | 14 |
8714 40 00 | Other trailers and semi-trailers | 14 |
8714 80 | Other vehicles: | |
8714 80 10 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like) | 14 |
8714 80 20 | Animal drawn vehicles | 14 |
8714 80 90 | Other | 14 |
8714 90 | Parts | |
8714 90 10 | Parts and accessories of trailers | 14 |
8714 90 90 | Other | 14 |
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