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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

Heading 8703 — Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

National subdivision 8703.2 — Other vehicles, with only sparkignition internal combustion piston engine :

Subheading 8703.21 — Of a cylinder capacity not exceeding 1,000 cc

National subdivision

8703.21.5 Auto-Trishaws

Common commodities
Red petrol auto-rickshaw 998 cc engineYellow LPG-powered three-wheeled tuk-tukGreen passenger trishaw 950 cc petrolBlue motorized rickshaw with 800 cc engineWhite auto-taxi three-wheeler 999 cc LPGBlack small passenger tricycle 750 cc petrolSilver urban tuk-tuk 900 cc engineOrange LPG auto-rickshaw 850 cc capacityGray three-wheeled taxi 990 cc petrolMaroon motorized trishaw 700 cc engine

HS codes

CodeDescriptionTaxes
8703.21.51With two-stroke petrol engineCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8703.21.52Other, driven by liquefied petroleum (LP) gas, not more than two years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8703.21.53Other, driven by liquefied petroleum (LP) gas , more than two years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8703.21.54Other, not more than two years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8703.21.55Other, more than two years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL