Type of Capital Goods


     i.   Goods falling under                       Chapters 82, 84, 85, 90,

         heading number 6804 and              6805,

        of the First Schedule to                   Central Excise Tariff Act,


Chapter 82:

Tools, Implements, Cutlery etc.


Chapter 84:

Nuclear Reactors,

Boilers, Machinery  etc


Chapter 85:

Electrical Machinery & Equipment & parts thereof, sound recorders, and parts and

accessories of such articles


Chapter 90: Optical, photographic, medical & surgical instruments and apparatus parts


Heading 6804

Natural or Artificial Abrasive powder


Heading 6805

Grinding wheels


     ii.   Pollution Control                             Equipments

Like Chimneys


        of i and ii

Diiferent spare parts and accessories of machines

     iii.  Moulds and dies, jigs and                fixtures;


Moulds and dies are used for shaping

Jigs are used for cutting

Fixtures are used for holding finished produce

     iv.  Refractories and refractory              materials

These are a lining of material used in inside walls of furnace

     v.  Tubes, pipes and fittings                 thereof, used in the factory;

All kinds of tubes and pipes covered

     vi.  Storage tank

Used to store liquids

     vii.  Motor vehicles other than                those falling under tariff                  heading 8702, 8703, 8704,              8711 and their

        chassis, (but including                     dumpers and trippers)



Following Covered

Dumpers/Tippers/Tractors/Road Roller/Loaders etc


Following not covered

8702: Passenger vehicles carrying more than 10 persons

Like bus


8703: Passenger vehicles carrying upto 10 persons

Like  car


8704: Goods vehicles

Like trucks


8711: Motor cycles





Whether Car is a Capital Goods

For Manufacturers, it is not a capital good. It has been specifically excluded under Tariff heading 8703

For Certain service providers it is a capital goods like

  • transportation of passengers;(Taxi Service) or
  • renting of such motor vehicle;(Cars on Rent) or
  • imparting motor driving skills;(Car Driving schools)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.