Description of Goods
Other parts and accessories of bodies (including cabs) : Safety seat belts
Chapter
87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705
CGST
14%
SGST
14%
IGST
28%
CESS
See note
CESS note
Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles)