GST would have come into play by the time this copy will hit the stands. Turning India into a unified common market, albeit with four slabs, GST for CVs effectively translates into a tax bracket of 28 per cent for trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; part of the foregoing vehicles, including people movers for the transport of ten or more persons including the driver, and motor vehicles for the transport of goods (other than refrigerated motor vehicles). The 28 per cent GST tax slab also applies to tanks and other armoured fighting vehicles, whether or not fitted with weapons, and parts of such vehicles. Trailers and semi-trailers; other vehicles not mechanically propelled; parts thereof (other than self-loading or self-unloading trailers for agricultural purposes and hand propelled vehicles (hand carts, rickshaws and the like for example) fall under the same slab as well. Fork-lift trucks other than work trucks fitted with lifting or handling equipment also come under its ambit. Special Purpose Vehicles (SPVs) like breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops and mobile radio logical units have also been classified under the 28 per cent slab rate. Cranes (including cable cranes; mobile lifting frames, straddle carriers and work trucks fitted with a crane) have been slotted into the 18 per cent GST tax bracket. Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) have been slotted in the 12 per cent tax slab. Agricultural tractors are claimed to have been slotted in the 18 per cent tax slab. The 12 per cent slab also applies to electrically operated vehicles. Biodiesel and mixtures thereof, not containing or containing less than 70 per cent by weight of petroleum oils and oils obtained from bituminous minerals are slated to be levied with 18 per cent GST. This slab will also apply to refrigerated motor vehicles. Pneumatic tyres, of rubber used in buses or lorries, will be charged at 28 per cent. These include retreaded or used tyres, flaps and inner tubes.