Chapter 87 — Vehicles Other Than Railway or Tramway Rolling Stock, and Parts and Accessories Thereof
37 HSN codes with GST rates in this chapter.
| HSN Code | Description | IGST |
|---|---|---|
| 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% / 5% |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 5% / 18% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels] | 18% / 18% |
| 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 18% / 18% / 18% / 40% |
| 870321 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 18% |
| 870322 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 18% |
| 870331 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 18% |
| 870340 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under | 18% / 40% |
| 870350 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under | 18% / 40% |
| 870360 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under | 18% / 40% |
| 870370 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under | 18% / 40% |
| 8704 | Motor vehicles for the transport of goods, including Refrigerated motor vehicles | 18% |
| 8705 | 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 unit) | 18% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 18% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 18% |
| 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 5% / 18% |
| 87081010 | Bumpers and parts thereof for tractors | 5% |
| 87083000 | Brakes assembly and its parts thereof for tractors | 5% |
| 87084000 | Gear boxes and parts thereof for tractors | 5% |
| 87085000 | Transaxles and its parts thereof for tractors | 5% |
| 87087000 | Road wheels and parts and accessories thereof for tractors | 5% |
| 87089100 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof | 5% |
| 87089200 | Silencer assembly for tractors and parts thereof | 5% |
| 87089300 | Clutch assembly and its parts thereof for tractors | 5% |
| 87089400 | Steering wheels and its parts thereof for tractor | 5% |
| 87089900 | Hydraulic and its parts thereof for tractors | 5% / 5% |
| 8709 | Works trucks, self-propelled, 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; parts of the foregoing vehicles | 18% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 5% |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars | 18% / 40% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 5% |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 5% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 | 5% / 18% |
| 871420 | Parts and accessories of carriage for disabled persons | 5% |
| 8715 | Baby carriages and parts thereof | 18% |
| 8716 | 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 (e.g. hand carts, rickshaws and the like); animal drawn vehicles] | 18% |
| 87162000 | Self-loading or self-unloading trailers for agricultural purposes | 5% |
| 871680 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 5% |