GST and HS Code for Ambulances. Motor vehicles cleared as ambulances fitted with all the fitments, furniture and accessories exempted from Compensation Cess
Answer: HS Code 8703 covers specialised vehicles, which include ambulances. Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles will be exempted from Compensation Cess irrespective of place of supply. For being eligible to exemption from compensation cess, the only condition is that ambulance should be duly fitted with all the fitments, furniture and accessories necessary for an ambulance fin the factory manufacturing such motor vehicles and not elsewhere.
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