Financial Act, 2024

8541.49.10 Solar panels and modules
 87.02 Motor vehicles for the transport of ten or more persons, including the driver.
 -With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 Other motor vehicles with only 10 seats:
 8702.10.49 Ambulances and hearses
 -With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion:
 Other motor vehicles with only 10 seats:
 8702.20.49 Ambulances and hearses
 -With both spark-ignition internal combustion piston engine and electric motor for propulsion:
 Other motor vehicles with only 10 seats:
 8702.30.49 Ambulances and hearses
 -With only electric motor for propulsion:
 Other motor vehicles with only 10 seats:
 8702.40.49 Ambulances and hearses
 -Other:
 Other motor vehicles with only 10 seats:
 8702.90.49 Ambulances and hearses
 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
 -Other vehicles, with only spark-ignition internal combustion piston engine:
 --Cylinder capacity not exceeding 1,000 cc:
 Other:
 8703.21.99 Ambulances and hearses
 --Cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
 8703.22.90 Ambulances and hearses
 --Cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
 Cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc:
 8703.23.19 Ambulances and hearses
 --Cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:
 8703.23.29 Ambulances and hearses
 Cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
 8703.23.39 Ambulances and hearses
 --Cylinder capacity exceeding 3,000 cc:
 8703.24.90 Ambulances and hearses
 -Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 --Cylinder capacity not exceeding 1,500 cc:
 8703.31.90 Ambulances and hearses
 --Cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
 Cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc:
 8703.32.19 Ambulances and hearses
 --Cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:
 8703.32.29 Ambulances and hearses
 --Cylinder capacity exceeding 2,500 cc:
 8703.33.90 Ambulances and hearses
 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 8705.30.00 -Fire-fighting vehicles
 87.06 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05. 8706.00.50 Chassis of electric tempo

(ख) Other goods and services

1. Services related to storage of agricultural produce in cold storage and silos. 2. Postal services (operated by the Government of Nepal only)
 (a) Services related to the transport or delivery of letters, money and parcels.
 (b) Other services necessary for the service of transport or delivery of letters, money and parcels. 3. Services provided by the Government of Nepal, Provincial or Local levels. 4.