HSN Code and GST on Cars, Bike, Tractor, Auto, Bus, Truck-HSN Chapter 87

In this article, we look at the HSN code and

GST rate for the railway, tramway rolling stock and related accessories which fall under Chapter 87 of HSN Code. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. For the purpose of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain a subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with a tractor, and whether or not mounted on it. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. Heading 8712 includes all children's bicycles. Other children’s cycles fall in heading 9503.

HSN Code and GST Rate for Vehicles

HSN Code	HSN Item Description	Policy	GST Rate in Percentage

8701	TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
8701 10 00	Single axle tractors	Free	12

8701 20	Road tractors for semi-trailers:
8701 20 10	Of Engine capacity not exceeding 1800 cc	Free	12
8701 20 90	Other	Free	12

8701 30	Track-laying tractors:

	Garden tractors:
8701 30 11	Of engine capacity not exceeding 1800 cc	Free	12
8701 30 19	Other	Free	12
	Other:
8701 30 91	Of engine capacity not exceeding 1800 cc	Free	12
8701 30 99	Other	Free	12

8701 90	Other, of engine power:

8701 91
8701 91 00	Not exceeding 18 kW	Free	12
8701 92
8701 92 00	Exceeding 18 kW but not exceeding 37 kW	Free	12
8701 93
8701 93 00	Exceeding 37 kW but not exceeding 75 kW	Free	12
8701 94
8701 94 00	Exceeding 75 kW but not exceeding 130 kW	Free	12
8701 95
8701 95 00	Exceeding 130 kW	Free	12

8702	MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER

8702 10	With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
	Vehicles for transport of not more than 13 persons, including the driver:
8702 10 11	Integrated monocoque vehicle, air-conditioned	Free	28
8702 10 12	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 10 18	Other, air-conditioned	Free	28
8702 10 19	Other, non air-conditioned	Free	28
	Other:
8702 10 21	Integrated monocoque vehicle, air-conditioned	Free	28
8702 10 22	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 10 28	Other, air-conditioned	Free	28
8702 10 29	Other, non air-conditioned	Free	28

8702 20	With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
	Vehicles for transport of not more than 13 persons, including the driver:
8702 20 11	Integrated monocoque vehicle, air-conditioned	Free	28
8702 20 12	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 20 18	Other, air-conditioned	Free	28
8702 20 19	Other, non air-conditioned	Free	28
	Other:
8702 20 21	Integrated monocoque vehicle, air-conditioned	Free	28
8702 20 22	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 20 28	Other, air-conditioned	Free	28
8702 20 29	Other, non air-conditioned	Free	28

8702 30	With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
	Vehicles for transport of not more than 13 persons, including the driver:
8702 30 11	Integrated monocoque vehicle, air-conditioned	Free	28
8702 30 12	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 30 18	Other, air-conditioned	Free	28
8702 30 19	Other, non air-conditioned	Free	28
	Other:
8702 30 21	Integrated monocoque vehicle, air-conditioned	Free	28
8702 30 22	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 30 28	Other, air-conditioned	Free	28
8702 30 29	Other, non air-conditioned	Free	28

8702 40	With only electric motor for propulsion:
	Vehicles for transport of not more than 13 persons, including the driver:
8702 40 11	Integrated monocoque vehicle, air-conditioned	Free	28
8702 40 12	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 40 18	Other, air-conditioned	Free	28
8702 40 19	Other, non air-conditioned	Free	28
	Other:
8702 40 21	Integrated monocoque vehicle, air-conditioned	Free	28
8702 40 22	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 40 28	Other, air-conditioned	Free	28
8702 40 29	Other, non air-conditioned	Free	28

8702 90	Other:
	Vehicles for transport of not more than 13 persons, including the driver:
8702 90 11	Integrated monocoque vehicle, air-conditioned	Free	28
8702 90 12	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 90 18	Other, air-conditioned	Free	28
8702 90 19	Other, non air-conditioned	Free	28
	Other:
8702 90 21	Integrated monocoque vehicle, air-conditioned	Free	28
8702 90 22	Integrated monocoque vehicle, non air-conditioned	Free	28
8702 90 28	Other, air-conditioned	Free	28
8702 90 29	Other, non air-conditioned	Free	28

8703	MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS.
8703 10	Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
8703 10 10	Electrically operated	Free	0
8703 10 90	Other	Free	28

	Other vehicles, with only spark-Ignition internal combustion reciprocating piston engine:

8703 21	Of a cylinder capacity not exceeding 1000 cc:
8703 21 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
8703 21 20	Three-wheeled vehicles	Free	28
	Other:
8703 21 91	Motor cars	Free	28
8703 21 92	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 21 99	Other	Free	28

8703 22	Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc:
8703 22 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
8703 22 20	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 22 30	Three-wheeled vehicles	Free	28
	Other:
8703 22 91	Motor cars	Free	28
8703 22 99	Other	Free	28

8703 23	Of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc:
8703 23 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
8703 23 20	Three-wheeled vehicles	Free	28
	Other:
8703 23 91	Motor cars	Free	28
8703 23 92	Specialized transport vehicles such as ambulances, prison vans and the like	Free	28
8703 23 99	Other	Free	28

8703 24	Of a cylinder capacity exceeding 3000 cc:
8703 24 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
8703 24 20	Three-wheeled vehicles	Free	28
	Other:
8703 24 91	Motor cars	Free	28
8703 24 92	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 24 99	Other	Free	28

	Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi- diesel):

8703 31	Of a cylinder capacity not exceeding 1500 cc:
8703 31 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
	Other:
8703 31 91	Motor cars	Free	28
8703 31 92	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 31 99	Other	Free	28

8703 32	Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc:
8703 32 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
	Other:
8703 32 91	Motor cars	Free	28
8703 32 92	Specialised transport vehicles such as ambulances,	Free	28
	prison vans and the like
8703 32 99	Other	Free	28

8703 33	Of a cylinder capacity exceeding 2500 cc:
8703 33 10	Vehicles principally designed for the transport of more than seven persons, including the driver	Free	28
8703 33 20	Three-wheeled vehicles	Free	28

	Other:
8703 33 91	Motor cars	Free	28
8703 33 92	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 33 99	Other	Free	28

8703 40	Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to an external source of electric power:
8703 40 10	Vehicles principally designed for the transport of more than seven persons, including driver	Free	28
8703 40 20	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 40 30	Motor cars	Free	28
8703 40 40	Three-wheeled vehicles	Free	28
8703 40 90	Other	Free	28

8703 50	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to an external source of electric power:
8703 50 10	Vehicles principally designed for the transport of more than seven persons, including driver	Free	28
8703 50 20	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 50 30	Motor cars	Free	28
8703 50 40	Three-wheeled vehicles	Free	28
8703 50 90	Other	Free	28

8703 60	Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric
	motor as motors for propulsion, capable of being charged by plugging to an external source of electric power:
8703 60 10	Vehicles principally designed for the transport of more than seven persons, including driver	Free	28
8703 60 20	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 60 30	Motor cars	Free	28
8703 60 40	Three-wheeled vehicles	Free	28
8703 60 90	Other	Free	28

8703 70	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging to an external source of electric power:
8703 70 10	Vehicles principally designed for the transport of more than seven persons, including driver	Free	28
8703 70 20	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 70 30	Motor cars	Free	28
8703 70 40	Three-wheeled vehicles	Free	28
8703 70 90	Other	Free	28

8703 80	Other vehicles, with an only electric motor for propulsion:
8703 80 10	Vehicles principally designed for the transport of more than seven persons, including driver	Free	28
8703 80 20	Specialised transport vehicles such as ambulances, prison vans and the like	Free	28
8703 80 30	Motor cars	Free	28
8703 80 40	Three-wheeled vehicles	Free	28
8703 80 90	Other	Free	28

8703 90	Other:
8703 90 00	Other	Free	28

8704	MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
8704 10	Dumpers designed for off-highway use:

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Frequently Asked Questions

Common questions about HSN Code & GST Rates for Vehicles Under Chapter 87.

The HSN code for motor cars falls under 8703, which covers "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars." The specific HSN codes and GST rates vary based on factors like engine cylinder capacity and vehicle type.

According to the information provided, tractors (other than those of heading 8709) are classified under HSN code 8701, and the GST rate is 12% for all types of tractors under this heading, regardless of engine power or other specifications.

Yes, the article mentions different HSN codes and GST rates for buses (vehicles for transport of ten or more persons, including the driver) based on whether they are air-conditioned or non-air-conditioned. For example, under HSN code 8702 10, air-conditioned vehicles attract a 28% GST rate, while non-air-conditioned vehicles have a 28% GST rate.

Three-wheeled vehicles are mentioned under various headings, such as 8703 21 20, 8703 22 30, 8703 23 20, 8703 24 20, 8703 33 20, 8703 40 40, 8703 50 40, 8703 60 40, 8703 70 40, and 8703 80 40. The GST rate for these three-wheeled vehicles is 28%.

Yes, the article mentions that electrically operated vehicles under HSN code 8703 10 10 (vehicles specially designed for travelling on snow, golf cars, and similar vehicles) are exempt from GST, with a 0% GST rate.

Specialized transport vehicles such as ambulances and prison vans are mentioned under various headings, like 8703 21 92, 8703 22 20, 8703 23 92, 8703 24 92, 8703 31 92, 8703 32 92, 8703 33 92, 8703 40 20, 8703 50 20, 8703 60 20, 8703 70 20, and 8703 80 20. The GST rate for these specialized transport vehicles is 28%.

Yes, the article provides different HSN codes and GST rates for motor vehicles based on their cylinder capacity, particularly for motor cars and other vehicles designed for the transport of persons. For example, under heading 8703, vehicles are classified into different sub-headings based on cylinder capacity ranges like not exceeding 1000 cc, exceeding 1000 cc but not exceeding 1500 cc, exceeding 1500 cc but not exceeding 3000 cc, and exceeding 3000 cc.

The article covers various headings for vehicles with both an internal combustion engine and an electric motor, such as 8703 40 (with spark-ignition engine and electric motor), 8703 50 (with compression-ignition engine and electric motor), 8703 60 (with spark-ignition engine, electric motor, and external charging capability), and 8703 70 (with compression-ignition engine, electric motor, and external charging capability). The GST rate for these vehicles is 28%.

Yes, the article mentions HSN code 8704 10 for "Dumpers designed for off-highway use." However, the GST rate for these vehicles is not explicitly mentioned in the provided information.

Vehicles with only an electric motor for propulsion are covered under various headings, such as 8702 40 (vehicles for transport of ten or more persons), 8703 80 (motor cars and other vehicles principally designed for the transport of persons), and their sub-headings based on factors like air-conditioning and vehicle type. The GST rate for these electric vehicles is 28%.