Description of Goods
Engines of a kind used for the propulsion of vehicles of Chapter 87: Engines of cylinder capacity 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
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% for agricultural diesel engines over 250 cc for tractors; 18% for other vehicle engines. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 424.