What is the total GST and Cess rate on SUVs in India?

SUVs attract the maximum tax rate: a base GST rate of 28% plus a 22% compensation cess, resulting in a total tax of 50% on the ex-showroom dealer price.

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Automobile28% GST RateUpdated July 2026

Calculate GST for Cars

Calculate base GST and additional compensation cess on motor vehicles and passenger cars.

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Quick Summary

HSN/SAC Code#8703

Tax CategoryAutomobile

ITC EligibilityEligible (with valid tax invoice)

Effective DateCurrent Fiscal Year

Applicable Tax

28%

Standard GST RateHSN Code 8703

GST Rate Explanation

Under the Indian Goods and Services Tax framework, a tax rate of 28% is levied on cars. This rate was finalized by the GST Council based on standard industry categories and matching classifications under the Harmonized System of Nomenclature (HSN).

Base Amount (INR)

Calculation Mode

Net Amount (Before Tax)₹10,000.00

CGST (Central Tax) (14.0%)₹1,400.00

SGST (State Tax) (14.0%)₹1,400.00

Total GST (28%)₹2,800.00

Gross Amount₹12,800.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation

CGST (Central Tax): 14.0%

SGST (State Tax): 14.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 28% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax Slab	CGST (Central)	SGST (State)	IGST (Integrated)	Notes
0%	0.0%	0.0%	0.0%	Exempted / Nil rated goods
5%	2.5%	2.5%	5.0%	Essential items & services
12%	6.0%	6.0%	12.0%	Standard reduced rate items
18%	9.0%	9.0%	18.0%	Standard general rate items
28%	14.0%	14.0%	28.0%	Luxury / Sin goods & services