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Diesel-powered vehicles with engines up to 1500cc and a length not exceeding 4000mm will also be subject to an 18% GST, down from 28%. Ambulances manufactured directly by factories will also fall under this category, provided they are fully factory-built. Furthermore, petrol vehicles with engines up to 1200cc and length under 4 meters, and diesel hybrid vehicles up to 1500cc and length under 4 meters will also attract an 18% GST. Goods carriers and three-wheeled vehicles will also have the same tax rate.
