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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 New Duty Drawback Rates from Customs.


Duty Drawback Rates Search


HS Code Item Description w.e.f. Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed All Industry Drawback Rate Notes
Drawback Rate Drawback cap per unit in Rs Drawback Rate Drawback cap per unit in Rs
(Chapter 86 - 89 ) - Section XVII-Vehicles, Aircraft, Vessels and Associated Transport Equipment
 
87 Chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof  
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  
870321 Of a cylinder capacity not exceeding 1,000 cc :
01-Sep-2008   1.00% Fixed     1.00%
 
18-Jul-2007 1.00%   Fixed   1.00%  
 
15-Jul-2006     1.00% Fixed 1.00%  
 
05-May-2005     Fixed 1.00% 1.00%  
 
870310 Vehicles specially designed for travelling on snow; goalf cars and similar vehicles :
01-Sep-2008 1.00%   Fixed 1.00%    
 
18-Jul-2007 1.00%     1.00%   Fixed
 
15-Jul-2006 1.00% Fixed   1.00%    
 
05-May-2005   1.00%   Fixed   1.00%
 
870322 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,5000 cc : 01-Sep-2008       1.00% Fixed 1.00%
 
18-Jul-2007 1.00%     1.00%   Fixed
 
15-Jul-2006 1.00%     Fixed 1.00%  
 
05-May-2005       Fixed 1.00% 1.00%
 
870333 Of a cylinder capacity exceeding 2,500 cc : 01-Sep-2008     Fixed 1.00%   1.00%
 
18-Jul-2007   Fixed   1.00%   1.00%
 
15-Jul-2006     1.00%   Fixed 1.00%
 
05-May-2005 Fixed   1.00% 1.00%    
 
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,0000 cc : 01-Sep-2008 1.00%       1.00% Fixed
 
18-Jul-2007       Fixed 1.00% 1.00%
 
15-Jul-2006   1.00%   1.00%   Fixed
 
05-May-2005     Fixed 1.00% 1.00%  
 
870390 Other : 01-Sep-2008 Fixed   1.00%     1.00%
 
18-Jul-2007     Fixed   1.00% 1.00%
 
15-Jul-2006 1.00%       1.00% Fixed
 
05-May-2005   1.00% Fixed     1.00%
 
870324 Of a cylinder capacity exceeding 3,000 cc : 01-Sep-2008     Fixed 1.00% 1.00%  
 
18-Jul-2007     Fixed   1.00% 1.00%
 
15-Jul-2006   Fixed   1.00%   1.00%
 
05-May-2005   1.00%   Fixed   1.00%
 
870301 Motor cars having Manual Transmission 15-Nov-2016 2.10% 9750 9750 2.10% 1 No. Fixed
 
23-Nov-2015 25000 Fixed 2.85% 2.85% 25000 1 No.
 
25-Jan-2014 Fixed 2%   2%    
 
21-Sep-2013   1.70%     Fixed 1.70%
 
10-Oct-2012   2% Fixed     2%
 
22-Sep-2011   Fixed   5.50% 5.50%  
 
870302 Motor cars having Automatic Transmission 15-Nov-2016 16400 1 No. Fixed 16400 2.70% 2.70%
 
23-Nov-2015 1 No. Fixed 3.67% 34000 34000 3.67%
 
25-Jan-2014 25000 25000 1 No. Fixed 2.85% 2.85%
 
21-Sep-2013 2.85% 17800 17800 2.85% 1 No. Fixed
 
10-Oct-2012   2.85%     Fixed 2.85%
 
22-Sep-2011 Fixed   3.00% 3.00%    
 
870399 Others 15-Nov-2016   2.00% 2.00%     Fixed
 
23-Nov-2015 2.00% 2.00%     Fixed  
 
25-Jan-2014     Fixed   2% 2%
 
21-Sep-2013 Fixed   1.70%     1.70%
 
10-Oct-2012 Fixed 2%   2%    
 
22-Sep-2011 1.00% 1.00%     Fixed  
 
870303 Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission 15-Nov-2016 29600 Fixed 29600 3.00%   3.00%
 
25-Jan-2014 Fixed 34000 34000 3.67% 3.67% 1 No.
 
21-Sep-2013 1 No. Fixed 28400 3.67% 3.67% 28400
 
10-Oct-2012   3.67% 3.67%   Fixed  
 
870304 Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission 15-Nov-2016 3.70% Fixed 3.70% 35600 35600 1 No.
 
870305 Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission 15-Nov-2016 3.00% Fixed 3.00% 32600 1 No. 32600
 
870306 Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic transmission 15-Nov-2016 35600 1 No. 35600 3.70% Fixed 3.70%
 
870307 Motor cars of a cylinder capacity of 1500cc and above with manual transmission 15-Nov-2016 1 No. 4.00% Fixed 45500 4.00% 45500
 
870308 Motor cars of a cylinder capacity of 1500cc and above with automatic transmission 15-Nov-2016 61100 61100 4.70% 1 No. Fixed 4.70%
 
870331 Of a cylinder capacity not exceeding 1,500 cc 01-Sep-2008     1.00%   Fixed 1.00%
 
18-Jul-2007   Fixed     1.00% 1.00%
 
15-Jul-2006   1.00% 1.00%     Fixed
 
05-May-2005 Fixed   1.00% 1.00%    
 
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: 01-Sep-2008 1.00%   1.00%   Fixed  
 
18-Jul-2007       1.00% 1.00% Fixed
 
15-Jul-2006 1.00%   Fixed   1.00%  
 
05-May-2005   1.00%   1.00%   Fixed
 
87033292 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008     u 1.00% Fixed 1.00%
 
18-Jul-2007 u 1.00% Fixed     1.00%
 
15-Jul-2006 u Fixed   1.00% 1.00%  
 
05-May-2005 u Fixed 1.00% 1.00%    
 
87033392 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008 1.00% 1.00%   u   Fixed
 
18-Jul-2007   1.00% Fixed   1.00% u
 
15-Jul-2006   1.00% 1.00% u Fixed  
 
05-May-2005   1.00% 1.00%   u Fixed
 
87039090 Other 01-Sep-2008   Fixed 1.00%   1.00% u
 
18-Jul-2007 1.00%   u   1.00% Fixed
 
15-Jul-2006 u Fixed 1.00%     1.00%
 
05-May-2005 1.00% 1.00% u Fixed    
 
87033199 Other 01-Sep-2008   1.00% u   Fixed 1.00%
 
18-Jul-2007 u   1.00% Fixed 1.00%  
 
15-Jul-2006 Fixed 1.00% 1.00%   u  
 
05-May-2005 1.00%     1.00% Fixed u
 
87032310 Vehicles principally designed for the transport of more than seven persons including the driver 01-Sep-2008     u 1.00% Fixed 1.00%
 
18-Jul-2007     1.00% 1.00% u Fixed
 
15-Jul-2006 1.00% 1.00%     u Fixed
 
05-May-2005 u     Fixed 1.00% 1.00%
 
87032399 Other 01-Sep-2008     1.00% u Fixed 1.00%
 
18-Jul-2007 1.00% 1.00% u Fixed    
 
15-Jul-2006 u   Fixed 1.00%   1.00%
 
05-May-2005 Fixed 1.00% 1.00%   u  
 
87032492 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008   1.00% u   1.00% Fixed
 
18-Jul-2007 1.00% Fixed   1.00% u  
 
15-Jul-2006   1.00% u   Fixed 1.00%
 
05-May-2005 Fixed 1.00%   1.00% u  
 
87033291 Motor cars 01-Sep-2008 1.00% 1.00%   u   Fixed
 
18-Jul-2007 1.00%     u Fixed 1.00%
 
15-Jul-2006 1.00%   u   1.00% Fixed
 
05-May-2005 u   Fixed   1.00% 1.00%
 
87039010 Electrically operated 01-Sep-2008 Fixed 1.00% 1.00%   u  
 
18-Jul-2007 Fixed 1.00% u   1.00%  
 
15-Jul-2006 1.00% 1.00%   u Fixed  
 
05-May-2005     1.00% u Fixed 1.00%
 
87032120 Three-wheeled vehicles 01-Sep-2008 1.00%   1.00% u   Fixed
 
18-Jul-2007 1.00%   u   Fixed 1.00%
 
15-Jul-2006   Fixed   1.00% u 1.00%
 
05-May-2005   Fixed 1.00%   1.00% u
 
87032192 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008   Fixed 1.00%   u 1.00%
 
18-Jul-2007 1.00%   u   1.00% Fixed
 
15-Jul-2006 1.00%   u   Fixed 1.00%
 
05-May-2005 1.00% 1.00%     u Fixed
 
87033310 Vehicles principally designed for the transport of more than seven persons including the driver 01-Sep-2008 1.00% u   Fixed   1.00%
 
18-Jul-2007 u 1.00%   Fixed 1.00%  
 
15-Jul-2006 1.00%   Fixed 1.00%   u
 
05-May-2005 u 1.00% Fixed     1.00%
 
87033399 Other 01-Sep-2008     u Fixed 1.00% 1.00%
 
18-Jul-2007 u 1.00%   Fixed 1.00%  
 
15-Jul-2006 1.00% u Fixed   1.00%  
 
05-May-2005 1.00%     Fixed u 1.00%
 
87032499 Other 01-Sep-2008   Fixed 1.00%   1.00% u
 
18-Jul-2007 1.00% u Fixed 1.00%    
 
15-Jul-2006     u 1.00% Fixed 1.00%
 
05-May-2005   1.00%   1.00% Fixed u
 
87033210 Vehicles principally designed for the transport of more than seven persons including the driver 01-Sep-2008 1.00% u Fixed 1.00%    
 
18-Jul-2007 1.00% 1.00%     u Fixed
 
15-Jul-2006 u   Fixed   1.00% 1.00%
 
05-May-2005 u Fixed   1.00%   1.00%
 
87032199 Other 01-Sep-2008 Fixed   1.00% u   1.00%
 
18-Jul-2007 1.00%   u 1.00%   Fixed
 
15-Jul-2006 1.00%     u 1.00% Fixed
 
05-May-2005   1.00% u Fixed 1.00%  
 
87032299 Other 01-Sep-2008   u 1.00%   Fixed 1.00%
 
18-Jul-2007 u   Fixed 1.00% 1.00%  
 
15-Jul-2006 1.00% 1.00%   Fixed u  
 
05-May-2005 1.00% u     1.00% Fixed
 
87033120 Three-wheeled vehicles 01-Sep-2008 Fixed 1.00% 1.00%   u  
 
18-Jul-2007 1.00%   u   Fixed 1.00%
 
15-Jul-2006 1.00%     u 1.00% Fixed
 
05-May-2005 Fixed u   1.00%   1.00%
 
87033220 Three-wheeled vehicles 01-Sep-2008 1.00%   1.00% Fixed   u
 
18-Jul-2007 1.00%   u   Fixed 1.00%
 
15-Jul-2006 1.00% 1.00%   Fixed   u
 
05-May-2005 Fixed   1.00%   u 1.00%
 
87033391 Motor cars 01-Sep-2008   u 1.00%   1.00% Fixed
 
18-Jul-2007 u   1.00%   Fixed 1.00%
 
15-Jul-2006 1.00%   u   Fixed 1.00%
 
05-May-2005 1.00% Fixed 1.00%     u
 
87032220 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008 u 1.00% Fixed   1.00%  
 
18-Jul-2007   u   1.00% Fixed 1.00%
 
15-Jul-2006 1.00% 1.00%   u   Fixed
 
05-May-2005 u   1.00% Fixed   1.00%
 
87032391 Motor cars 01-Sep-2008 1.00% Fixed   1.00%   u
 
18-Jul-2007   u   Fixed 1.00% 1.00%
 
15-Jul-2006 Fixed 1.00% 1.00%     u
 
05-May-2005 u 1.00%     Fixed 1.00%
 
87033320 Three-wheeled vehicles 01-Sep-2008 Fixed 1.00%     1.00% u
 
18-Jul-2007     Fixed u 1.00% 1.00%
 
15-Jul-2006     u Fixed 1.00% 1.00%
 
05-May-2005 u   1.00% 1.00%   Fixed
 
87031090 Other other vehicles, with spark-ignition internal combustion reciprocating piston engine : 01-Sep-2008 1.00%     u 1.00% Fixed
 
18-Jul-2007 Fixed   1.00%   u 1.00%
 
15-Jul-2006 1.00% Fixed 1.00%   u  
 
05-May-2005   u 1.00% Fixed 1.00%  
 
87032320 Three-wheeled vehicles 01-Sep-2008 Fixed   1.00%   u 1.00%
 
18-Jul-2007     u 1.00% Fixed 1.00%
 
15-Jul-2006 Fixed u   1.00% 1.00%  
 
05-May-2005     u 1.00% Fixed 1.00%
 
87032230 Three-wheeled vehicles 01-Sep-2008 1.00% u   Fixed 1.00%  
 
18-Jul-2007 Fixed 1.00% 1.00%   u  
 
15-Jul-2006 1.00% u     Fixed 1.00%
 
05-May-2005   1.00%   u 1.00% Fixed
 
87032392 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008 u   Fixed 1.00%   1.00%
 
18-Jul-2007 Fixed   1.00%   1.00% u
 
15-Jul-2006 1.00%   1.00% u   Fixed
 
05-May-2005 Fixed 1.00%   1.00%   u
 
87033299 Other 01-Sep-2008 1.00% Fixed   1.00%   u
 
18-Jul-2007 1.00% Fixed u 1.00%    
 
15-Jul-2006 u 1.00% Fixed     1.00%
 
05-May-2005   Fixed 1.00%   1.00% u
 
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver 01-Sep-2008 u     1.00% Fixed 1.00%
 
18-Jul-2007 1.00% 1.00% u Fixed    
 
15-Jul-2006     u Fixed 1.00% 1.00%
 
05-May-2005   u 1.00%   Fixed 1.00%
 
87032210 Vehicles principally designed for the transport of 01-Sep-2008   1.00% Fixed   1.00% u
 
18-Jul-2007 1.00% 1.00% Fixed     u
 
15-Jul-2006     1.00% u 1.00% Fixed
 
05-May-2005 Fixed 1.00% 1.00%     u
 
87032491 Motor cars 01-Sep-2008 1.00%   u 1.00% Fixed  
 
18-Jul-2007 Fixed u   1.00%   1.00%
 
15-Jul-2006 u   Fixed 1.00% 1.00%  
 
05-May-2005 1.00%   u 1.00%   Fixed
 
87033110 Vehicles principally designed for the transport of more than seven persons including the driver 01-Sep-2008 1.00%   1.00% Fixed   u
 
18-Jul-2007   1.00% 1.00% u   Fixed
 
15-Jul-2006 1.00%   u   1.00% Fixed
 
05-May-2005 1.00%   u   1.00% Fixed
 
87031010 Electrically operated 01-Sep-2008 1.00% Fixed   1.00% u  
 
18-Jul-2007 Fixed   1.00% u 1.00%  
 
15-Jul-2006   u Fixed 1.00%   1.00%
 
05-May-2005   1.00%   Fixed 1.00% u
 
87033192 Specialised transport vehicles such as ambulances, prison vans and the like 01-Sep-2008 u 1.00% Fixed   1.00%  
 
18-Jul-2007 1.00% 1.00%     Fixed u
 
15-Jul-2006   Fixed   1.00% u 1.00%
 
05-May-2005 u Fixed   1.00% 1.00%  
 
87032191 Motor cars 01-Sep-2008 Fixed 1.00% u 1.00%    
 
18-Jul-2007   u   1.00% 1.00% Fixed
 
15-Jul-2006   u Fixed 1.00% 1.00%  
 
05-May-2005 1.00% u Fixed 1.00%    
 
87032291 Motor cars 01-Sep-2008 Fixed 1.00%     1.00% u
 
18-Jul-2007 1.00% Fixed 1.00%     u
 
15-Jul-2006   1.00% u   Fixed 1.00%
 
05-May-2005 1.00% 1.00% u   Fixed  
 
87032420 Three-wheeled vehicles 01-Sep-2008 1.00% Fixed 1.00%     u
 
18-Jul-2007 1.00% Fixed   1.00% u  
 
15-Jul-2006 1.00% u Fixed   1.00%  
 
05-May-2005 1.00%   u   1.00% Fixed
 
87033191 Motor cars 01-Sep-2008 1.00%     u 1.00% Fixed
 
18-Jul-2007 u 1.00% Fixed 1.00%    
 
15-Jul-2006   1.00% u 1.00%   Fixed
 
05-May-2005 1.00% u   Fixed   1.00%
 
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver 01-Sep-2008   1.00%   u Fixed 1.00%
 
18-Jul-2007 Fixed 1.00%   1.00% u  
 
15-Jul-2006 Fixed 1.00% u 1.00%    
 
05-May-2005 Fixed     1.00% 1.00% u
 

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What is New?

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

Date: 12-03-2024
NOTIFICATION No. 15/2024-Customs
Seeks to amend specific tariff items in Chapter 90 of the 1st schedule of Customs Tariff Act, 1975.

Date: 12-03-2024
NOTIFICATION No. 16/2024-Customs
Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017 so as to change the applicable BCD rate on specified parts of medical X-ray machines.

Date: 07-03-2024
Notification No. 18/2024 - Customs (N.T.)
Exchange Rate Notification No. 18/2024-Cus (NT) dated 07.03.2024-reg

Date: 06-03-2024
Notification No. 13/2024-Customs
Seeks to amend notification No. 50/2017- Customs dated 30.06.2017, in order to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions, with effect from 07.03.2024.



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