TL;DR Small Cars & Bikes: Now in 18% GST slab (was 28%), saving buyers up to ~10–13% on price. Electric Vehicles: Remain at 5% GST, regardless of segment. Luxury Vehicles & Bikes: Moved to a new 40% slab (petrol cars >1200cc, diesel >1500cc; bikes >350cc). Commercial/Farm: Trucks, buses, three-wheelers cut to 18%; tractors & farm machinery to 5%. Auto Parts: Uniform 18% GST on all spares and tyres.