Chapter 87: Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof
NIL (Not taxable)
5% Tax bracket
1. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
12% Tax bracket
1. Tractors (except road tractors for semitrailers of engine capacity more than 1800 cc) 
2. Electrically operated vehicles, including two and three wheeled electric motor vehicles.
3. Bicycles and other cycles (including delivery tricycles), not motorised ,
4. Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 
5. Self-loading or selfunloading trailers for agricultural purposes 
6. Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles [8716 80]
18% Tax bracket
1. Cars for physically handicapped persons 
2. Refrigerated motor vehicles 
28% Tax bracket
All goods not specified elsewhere.
1. 8702 Motor vehicles for the transport of ten or more persons, including the driver.
2. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons].
3. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles].
4. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
5. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
6. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
7. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
8. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
9. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars. 11. 8714 Parts and accessories of vehicles of headings 8711 and 8713
12. 8715 Baby carriages and parts thereof.
13. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]