Under the revised GST structure, small cars—vehicles under four meters in length with petrol engines up to 1,200cc or diesel engines up to 1,500cc—will now attract an 18 percent GST, down from 28–31 percent previously. Large SUVs over four meters will face a 40 percent tax, reduced from 43–50 percent earlier. Electric vehicles remain under the concessional 5 percent GST.