Export Vehicles principally designed for the transport of more than seven persons, including the driver from India

GST—GST rate for HSN 8703 depends on the specific item: 18% (Schedule II) or 40% (Schedule III). This heading has more than one rate in the notification — commonly a value or end-use split (e.g. apparel is 5% below a price threshold, 18% above it). Confirm which applies with a GST practitioner.

RoDTEP—RoDTEP notified rate 1.3% of FOB, capped at Rs 3126 per u. DGFT has limited benefits under Appendix 4R and 4RE to 50% of the notified rates and value caps. Rates below are the NOTIFIED rates. This limitation has been extended once already. Confirm whether it is still in force before quoting an effective rate.

Duty drawback—Duty Drawback for HS heading 8703 depends on the drawback item: 870301 2.1% (Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission); 870302 2.7% (Motor cars of a cylinder capacity less than 1000cc with automatic transmission); 870303 3% (Motor cars of a cylinder capacity of); 870304 3.7% (Motor cars of a cylinder capacity of); 870305 3% (Motor cars of a cylinder capacity); 870306 3.7% (Motor cars of a cylinder capacity); 870307 4% (Motor cars of a cylinder capacity of); 870308 4.7% (Motor cars of a cylinder capacity of); 870399 2% (Others). The Drawback Schedule uses its own tariff-item numbering below the 4-digit heading and does NOT align with 8-digit ITC-HS codes. A rate here cannot be attributed to a specific ITC-HS line without a broker confirming which drawback item the goods fall under.