Section 2(76) of CGST Act 2017 :"Motor Vehicle" shall have the same meaning as assigned to it in clause (28)
of section 2 of the Motor Vehicles Act, 1988.
of section 2 of the Motor Vehicles Act, 1988.
Definition of Motor Vehicle as per Section 2(28) of Motor Vehicles Act, 1988 - means any mechanically propelled vehicle adapted for use upon roads whether the power of 1 Subs. & ins. by Act. 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 thirty-five cubic centimeters.
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