{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"Thirteenth Schedule","heading":"Thirteenth Schedule","text":"THE THIRTEENTH SCHEDULE [See section 231 (ii)] In the Seventh Schedule to the Finance Act, 2001,— (i) | for sub-heading 8702 10, tariff items 8702 10 11 to 8702 10 19 and sub-heading 8702 90, tariff items 8702 90 11 to 8702 90 20 and the entries relating thereto, the following shall be substituted, namely:— Tariff | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) \"8702 10 | - | With only compression-ignition internal combustion piston engine (diesel or semi-diesel): - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 10 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 1% 8702 10 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 1% 8702 10 18 | - - - - | Other, air-conditioned | u | 1% 8702 10 19 | - - - - | Other, non air-conditioned | u | 1% 8702 20 | -- - - | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: 8702 20 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 1% 8702 20 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 1% 8702 20 18 | - - - - | Other, air-conditioned | u | 1% 8702 20 19 | - - - - | Other, non air-conditioned | u | 1% 8702 30 | - | With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 30 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 1% 8702 30 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 1% 8702 30 18 | - - - - | Other, air-conditioned | u | 1% 8702 30 19 | - - - - | Other, non air-conditioned | u | 1% 8702 40 | - | With only electric motor for propulsion: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 40 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 1% 8702 40 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 1% 8702 40 18 | - - - - | Other, air-conditioned | u | 1% 8702 40 19 | - - - - | Other, non air-conditioned | u | 1% 8702 90 | - | Other: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 90 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 1% 8702 90 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 1% 8702 90 18 | - - - - | Other, air-conditioned | u | 1% 8702 90 19 | - - - - | Other, non air-conditioned | u | 1%\"; (i) | in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word \"with\", the word \"only\" shall be inserted; (iii) | in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, after the word \"with\", the word \"only\" shall be inserted; (iv) | after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely:— Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) \"8703 40 | - | 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: 8703 40 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 1% 8703 40 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 1% 8703 40 30 | - - - | Motor cars | u | 1% 8703 40 40 | - - - | Three-wheeled vehicles | u | 1% 8703 40 90 | - - - | Other | u | 1% 8703 50 | - | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: 8703 50 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 1% 8703 50 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 1% 8703 50 30 | - - - | Motor cars | u | 1% 8703 50 40 | - - - | Three-wheeled vehicles | u | 1% 8703 50 90 | - - - | Other | u | 1% 8703 60 | - | 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: 8703 60 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 1% 8703 60 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 1% 8703 60 30 | - - - | Motor cars | u | 1% 8703 60 40 | - - - | Three-wheeled vehicles | u | 1% 8703 60 90 | - - - | Other | u | 1% 8703 70 | - | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: 8703 70 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 1% 8703 70 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 1% 8703 70 30 | - - - | Motor cars | u | 1% 8703 70 40 | - - - | Three-wheeled vehicles | u | 1% 8703 70 90 | - - - | Other | u | 1% 8703 80 | - | Other vehicles, with only electric motor for propulsion: 8703 80 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 1% 8703 80 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 1% 8703 80 30 | - - - | Motor cars | u | 1% 8703 80 40 | - - - | Three-wheeled vehicles | u | 1% 8703 80 90 | - - - | Other | u | 1%\"; (v) | for sub-heading 8703 90, tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto, the following shall be substituted, namely:— \"8703 90 00 | - | Other | u | 1%\".","html":"<p>THE THIRTEENTH SCHEDULE</p><p>[<i>See </i>section 231 (<i>ii</i>)]</p><p>In the Seventh Schedule to the Finance Act, 2001,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for sub-heading 8702 10, tariff items 8702 10 11 to 8702 10 19 and sub-heading 8702 90, tariff items 8702 90 11 to 8702 90 20 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Tariff</td><td></td><td>Description of goods</td><td>Unit</td><td>Rate of Duty</td></tr><tr><td>(1)</td><td></td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>\"8702 10</td><td>-</td><td><i>With only compression-ignition internal combustion piston engine (diesel or semi-diesel):</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 10 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 10 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 10 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 10 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 20</td><td>-- - -</td><td><i>With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:</i></td><td></td><td></td></tr><tr><td></td><td></td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 20 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 20 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 20 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 20 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 30</td><td>-</td><td><i>With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 30 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 30 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 30 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 30 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 40</td><td>-</td><td><i>With only electric motor for propulsion:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 40 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 40 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 40 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 40 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 90</td><td>-</td><td><i>Other:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 90 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 90 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 90 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>1%</td></tr><tr><td>8702 90 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>1%\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word \"with\", the word \"only\" shall be inserted;</td></tr><tr><td>(<i>iii</i>)</td><td></td><td>in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, after the word \"with\", the word \"only\" shall be inserted;</td></tr><tr><td>(<i>iv</i>)</td><td></td><td>after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Tariff Item</td><td></td><td>Description of goods</td><td>Unit</td><td>Rate of Duty</td></tr><tr><td>(1)</td><td></td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>\"8703 40</td><td><i>-</i></td><td><i>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:</i></td><td></td><td></td></tr><tr><td>8703 40 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>1%</td></tr><tr><td>8703 40 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>1%</td></tr><tr><td>8703 40 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>1%</td></tr><tr><td>8703 40 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>1%</td></tr><tr><td>8703 40 90</td><td>- - -</td><td>Other</td><td>u</td><td>1%</td></tr><tr><td>8703 50</td><td>-</td><td><i>Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:</i></td><td></td><td></td></tr><tr><td>8703 50 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>1%</td></tr><tr><td>8703 50 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>1%</td></tr><tr><td>8703 50 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>1%</td></tr><tr><td>8703 50 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>1%</td></tr><tr><td>8703 50 90</td><td>- - -</td><td>Other</td><td>u</td><td>1%</td></tr><tr><td>8703 60</td><td>-</td><td><i>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:</i></td><td></td><td></td></tr><tr><td>8703 60 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>1%</td></tr><tr><td>8703 60 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>1%</td></tr><tr><td>8703 60 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>1%</td></tr><tr><td>8703 60 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>1%</td></tr><tr><td>8703 60 90</td><td>- - -</td><td>Other</td><td>u</td><td>1%</td></tr><tr><td>8703 70</td><td><i>-</i></td><td><i>Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:</i></td><td></td><td></td></tr><tr><td>8703 70 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>1%</td></tr><tr><td>8703 70 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>1%</td></tr><tr><td>8703 70 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>1%</td></tr><tr><td>8703 70 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>1%</td></tr><tr><td>8703 70 90</td><td>- - -</td><td>Other</td><td>u</td><td>1%</td></tr><tr><td>8703 80</td><td>-</td><td><i>Other vehicles, with only electric motor for propulsion:</i></td><td></td><td></td></tr><tr><td>8703 80 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>1%</td></tr><tr><td>8703 80 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>1%</td></tr><tr><td>8703 80 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>1%</td></tr><tr><td>8703 80 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>1%</td></tr><tr><td>8703 80 90</td><td>- - -</td><td>Other</td><td>u</td><td>1%\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>v</i>)</td><td></td><td>for sub-heading 8703 90, tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"8703 90 00</td><td>-</td><td>Other</td><td>u</td><td>1%\".</td></tr></table></div>","words":1289,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/Thirteenth%20Schedule/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}