GST Rate & HSN Code for Tractors & Motor Vehicles – Chapter 87

GST Rates & HSN Code for Tractors & Motor Vehicles – Motorcycles, Cars, Trailers & Accessories

HeadingHSN CodeItem nameRate
870187010000Tractors (except road tractors for semitrailers of engine capacity more than 1800 cc) 12.00%
870187011000Pedestrian controlled tractors12.00%
870187012000Road tractors for semi-trailers12.00%
870187013000Track-laying tractors12.00%
870187019000Other suitable for agricultural use12.00%
870287020000Motor vehicles for the transport of ten or more persons, including the driver 28.00%
870287021000With compression-ignition internal combustion piston engine (diesel or semi-diesel)28.00%
870287029000Other public-transport type passenger motor vehicles28.00%
870387030000Motor cars and other motor vehicles principally designed for the transport of persons (other thanthose of heading 8702), including station wagons and racing cars  [other than cars for physically handicapped persons]28.00%
870387030000Cars for physically handicapped persons18.00%
870387031000Vehicles specially designed for traveling on snow; golf carts and similar vehicles28.00%
870387032100Other vehicles, spark-ignition engine of a cylinder capacity not exceeding 1,000 cc28.00%
870387032200Other vehicles, spark-ignition engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc28.00%
870387032300Other vehicles, spark-ignition engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc28.00%
870387032400Other vehicles, spark-ignition engine of a cylinder capacity exceeding 3,000 cc28.00%
870387033100Other vehicles, compression-ignition engine (diesel) of a cylinder capacity not exceeding 1,500 cc28.00%
870387033200Other vehicles, compression-ignition engine (diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc28.00%
870387033300Other vehicles, compression-ignition engine (diesel) of a cylinder capacity exceeding 2,500 cc28.00%
870387039000Other vehicles28.00%
870487040000Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]28.00%
870487040000 Refrigerated motor vehicles18.00%
870487041000Motor vehicles for the transport of goods dumpers designed for off-highway use28.00%
870487042100Motor vehicles for the transport of goods gvw not exceeding 5 metric tons28.00%
870487042200Motor vehicles for the transport of goods gvw exceeding 5 metric tons but not exceeding 20 metric tons28.00%
870487042300Motor vehicles for the transport of goods gvw exceeding 20 metric28.00%
870487043100Other, with spark-ignition internal combustion piston engine gvw not exceeding 5 metric tons28.00%
870487043200Other, with spark-ignition internal combustion piston engine gvw exceeding 5 metric tons28.00%
870487049000Other motor vehicles for the transport of goods28.00%
870587050000Special 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-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) 28.00%
870587051000Mobile cranes28.00%
870587052000Mobile drilling derricks28.00%
870587053000Fire fighting vehicles28.00%
870587054000Concrete mixers28.00%
870587059000Other special purpose motor vehicles28.00%
870687060000Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705.28.00%
870787070000Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28.00%
870787071000Bodies (including cabs)for the vehicles of heading 870328.00%
870787079000Other bodies, for the other motor vehicles28.00%
870887080000Parts and accessories of the motor vehicles of headings 8701 to 8705 28.00%
870887081000Bumpers and parts thereof28.00%
870887081010Parts of tractors18.00%
870887082100Safety seat belts28.00%
870887082900Other parts and accessories of bodies for the motor vehicles28.00%
870887083100Mounted brake linings28.00%
870887083900Other brakes and servo-brakes and parts thereof28.00%
870887084000Gear boxes28.00%
870887085000Drive axles with differential, whether or not provided with other transmission components28.00%
870887086000Non-driving axles and parts thereof28.00%
870887087000Road wheels and parts and accessories th28.00%
870887088000Suspension shock absorbers28.00%
870887089100Radiators28.00%
870887089200Mufflers and exhaust pipes28.00%
870887089300Clutches and parts thereof28.00%
870887089400Steering wheels, steering columns and steering boxes28.00%
870887089900Other parts and accessories28.00%
870987090000Works 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 28.00%
870987091100Electrical works trucks, self-propelled; tractor for railway station platform28.00%
870987091900Other works trucks, self-propelled; tractor for railway station platform)28.00%
870987099000Parts (works trucks, self-propelled; tractor for railway station platform28.00%
871087100000Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles28.00%
871087100000Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles28.00%
871187110000Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars 28.00%
871187111000Motorcycles, side-cars, reciprocating engine with reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc28.00%
871187112000Motorcycles, side-cars, reciprocating engine with reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc28.00%
871187113000Motorcycles, side-cars, reciprocating engine with reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc28.00%
871187114000Motorcycles, side-cars, reciprocating engine with reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc28.00%
871187115000Motorcycles, side-cars, reciprocating engine with reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc28.00%
871187119000Other motorcycles, side-cars, reciprocating engine28.00%
871287120000Bicycles and other cycles (including delivery tricycles), not motorised bicycles and other cycles (including delivery tricycles), not motorised 12.00%
871287120010Bicycles12.00%
871287120090Tricycles. Cycle rickshaws12.00%
871387130000Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled not mechanically propelled 5.00%
871387131000Invalid carriages not mechanically propelled5.00%
871387131010Wheel chairs for invalids, not mechanically propeled (Including motorised)5.00%
871387139000Other invalid carriages5.00%
871387139010Other Wheel chairs for invalids5.00%
871487140000Parts and accessories of vehicles of headings 8711to 8713 .28.00%
871487140000Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised of 8712.12.00%
871487141100Saddles or seats of motorcycles (including mopeds)28.00%
871487141900Other parts and accessories of vehicles28.00%
871487142000Parts and accessories of vehicles of invalid carriages28.00%
871487149100Frames and forks, and parts thereof28.00%
871487149200Wheel rims and spokes28.00%
871487149210Bicycle rims12.00%
871487149220Bicycle spokes12.00%
871487149300Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels28.00%
871487149310Bicycle hubs12.00%
871487149320Bicycle free-wheels12.00%
871487149400Brakes, including coaster braking hubs and hub brakes, and parts ther12.00%
871487149500Saddles of bicycles, cycles and side-cars12.00%
871487149510Bicycle saddles12.00%
871487149600Pedals and crank-gear, and parts thereof12.00%
871487149900Bicycle chain12.00%
871487149900Bicycle wheels12.00%
871487149900Other parts and accessories cycles and side-cars28.00%
871587150000Baby carriages and parts thereof18.00%
871587150010Baby carriages 18.00%
871587150020Baby carriages and parts thereof18.00%
871687160000Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof  [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled
vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]
28.00%
871687161000Trailers and semi-trailers for housing or camping28.00%
871687162000Self-loading or self-unloading trailers and semi-trailers for agricultural purposes12.00%
871687163100Tanker trailers and tanker semi-trailers28.00%
871687163900Other trailers and semi-trailers for the transport of goods28.00%
871687164000Other trailers and semi-trailers28.00%
871687168000Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles12.00%
871687168020Cart driven by animals28.00%
871687169000Parts (trailers, semi-trailers; other vehicles, not mechanically propelled)28.00%
870087000000Electrically operated vehicles, including two and three wheeled electric motor vehicles.12.00%

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2019-04-03T17:56:38+05:30GST Rate|
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