Description of Goods
Engines of a kind used for the propulsion of vehicles of Chapter 87: Of cylinder capacity not exceeding 250 cc
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8408 - Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
CGST
9%
SGST
9%
IGST
18%
CESS
0%
18% for vehicle propulsion engines; 5% applies only to fixed-speed diesel engines of up to 15 HP. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 423.