Motor Vehicle - GST Ready Reckoner - GST

As per section 2(76) of CGST Act, 2017 motor vehicle shall have the same meaning as assigned to it in section 2(28) of the Motor Vehicles Act, 1988; As per the Motor Vehicles Act, 1988 Motor vehicle or vehicle means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; But does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding [25 cubic centimetres ]; [ under section 2(28) ] Trailer means any vehicle, other than a semi-trailer and a side-car, drawn or intended to be drawn by a motor vehicle; [ under section 2(46) ] Semi-trailer means a vehicle not mechanically propelled (other than a trailer), which is intended to be connected to a motor vehicle and which is so constructed that a portion of it is superimposed on, and a part of whose weight is borne by, that motor vehicle; [ under section 2(39) ]