# The Finance Act, 2016, Section Thirteenth Schedule: Thirteenth Schedule

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/Thirteenth%20Schedule/

## 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%".

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