HSN Code 87038020 represents Electric Ambulances, Prison Vans and Similar Specialised Transport Vehicles under GST classification. This code helps businesses identify Electric Ambulances, Prison Vans and Similar Specialised Transport Vehicles correctly for billing, taxation, and trade. With HSN Code 87038020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electric Ambulances, Prison Vans and Similar Specialised Transport Vehicles.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 87038020 relates to the following description.
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
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
Other vehicles, with only electric motor for propulsion: Specialised transport vehicles such as ambulances, prison vans and the like
2.5%
2.5%
5%
0%
Description of Goods
Other vehicles, with only electric motor for propulsion: Specialised transport vehicles such as ambulances, prison vans and the like
Chapter
87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Electric Ambulances, Prison Vans and Similar Specialised Transport Vehicles does not include products with the following descriptions.
Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated
Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Other
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity not exceeding 1,500 cc : three-wheeled vehicles
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Motor cars
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Other
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc three-wheeled vehicles
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Motor cars
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Specialized transport vehicles such as ambulances, prison vans and the like
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Other
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Three-wheeled vehicles
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Motor cars
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Other
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :Other
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with only electric motor for propulsion: Motor cars
Other vehicles, with only electric motor for propulsion: Three-wheeled vehicles
Other vehicles, with only electric motor for propulsion: Other
Other : Other
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 others: electrically operated
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 others: other
Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated
Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Other
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Three-wheeled vehicles
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Motor cars
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Other
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity not exceeding 1,500 cc : three-wheeled vehicles
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Motor cars
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Other
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc three-wheeled vehicles
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Motor cars
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Specialized transport vehicles such as ambulances, prison vans and the like
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Other
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Three-wheeled vehicles
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Motor cars
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Other
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :Other
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver
Other vehicles, with only electric motor for propulsion: Motor cars
Other vehicles, with only electric motor for propulsion: Three-wheeled vehicles
Other vehicles, with only electric motor for propulsion: Other
Other : Other
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 others: electrically operated
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 others: other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 87038020 and GST compliance.
It includes Vehicles (>5 tonnes, ≤20 tonnes)
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 87038020, Electric Ambulances, Prison Vans and Similar Specialised Transport Vehicles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric Ambulances, Prison Vans and Similar Specialised Transport Vehicles; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.