Thirteenth Schedule

Q: When was Section Thirteenth Schedule of the Finance Act enacted?

Section Thirteenth Schedule of the Finance Act, cited as Finance Act 2016 Thirteenth Schedule, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

In force As on 10 Oct 2026

Ministry Finance Enacted 27 Jun 2016

Section Thirteenth Schedule of the Finance Act, 2016 deals with thirteenth Schedule. 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, The Act was enacted on 27 Jun 2016.

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%".
Thirteenth Schedule, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 231 Amendment of Act 14 of 2001

Questions about Section Thirteenth Schedule

What does Section Thirteenth Schedule of the Finance Act deal with?

Section Thirteenth Schedule of the Finance Act is headed "Thirteenth Schedule". 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,

How do I find court cases under Section Thirteenth Schedule of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 Thirteenth Schedule, section Thirteenth Schedule Finance Act 2016, section Thirteenth Schedule of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section Thirteenth Schedule of the Finance Act, and has it changed?

Its own text turns on section 231 (Amendment of Act 14 of 2001), so none of them can safely be read on its own.

When was Section Thirteenth Schedule of the Finance Act enacted?

Section Thirteenth Schedule of the Finance Act, cited as Finance Act 2016 Thirteenth Schedule, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Fourth Schedule. Fourth Schedule21791 words
Eighth Schedule. Eighth Schedule19903 words
First Schedule. First Schedule8145 words
2. Income-tax3742 words
222. Insertion of new Chapter III F2100 words
70. Substitution of new section for section 1531931 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.

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%";