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

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 CodeHSN Item DescriptionPolicyGST Rate in Percentage
8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
8701 10 00Single axle tractorsFree12
8701 20Road tractors for semi-trailers:
8701 20 10Of Engine capacity not exceeding 1800 ccFree12
8701 20 90OtherFree12
8701 30Track-laying tractors:
Garden tractors:
8701 30 11Of engine capacity not exceeding 1800 ccFree12
8701 30 19OtherFree12
Other:
8701 30 91Of engine capacity not exceeding 1800 ccFree12
8701 30 99OtherFree12
8701 90Other, of engine power:
8701 91
8701 91 00Not exceeding 18 kWFree12
8701 92
8701 92 00Exceeding 18 kW but not exceeding 37 kWFree12
8701 93
8701 93 00Exceeding 37 kW but not exceeding 75 kWFree12
8701 94
8701 94 00Exceeding 75 kW but not exceeding 130 kWFree12
8701 95
8701 95 00Exceeding 130 kWFree12
8702MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER
8702 10With 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 11Integrated monocoque vehicle, air-conditionedFree28
8702 10 12Integrated monocoque vehicle, non air-conditionedFree28
8702 10 18Other, air-conditionedFree28
8702 10 19Other, non air-conditionedFree28
Other:
8702 10 21Integrated monocoque vehicle, air-conditionedFree28
8702 10 22Integrated monocoque vehicle, non air-conditionedFree28
8702 10 28Other, air-conditionedFree28
8702 10 29Other, non air-conditionedFree28
8702 20With 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 11Integrated monocoque vehicle, air-conditionedFree28
8702 20 12Integrated monocoque vehicle, non air-conditionedFree28
8702 20 18Other, air-conditionedFree28
8702 20 19Other, non air-conditionedFree28
Other:
8702 20 21Integrated monocoque vehicle, air-conditionedFree28
8702 20 22Integrated monocoque vehicle, non air-conditionedFree28
8702 20 28Other, air-conditionedFree28
8702 20 29Other, non air-conditionedFree28
8702 30With 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 11Integrated monocoque vehicle, air-conditionedFree28
8702 30 12Integrated monocoque vehicle, non air-conditionedFree28
8702 30 18Other, air-conditionedFree28
8702 30 19Other, non air-conditionedFree28
Other:
8702 30 21Integrated monocoque vehicle, air-conditionedFree28
8702 30 22Integrated monocoque vehicle, non air-conditionedFree28
8702 30 28Other, air-conditionedFree28
8702 30 29Other, non air-conditionedFree28
8702 40With only electric motor for propulsion:
Vehicles for transport of not more than 13 persons, including the driver:
8702 40 11Integrated monocoque vehicle, air-conditionedFree28
8702 40 12Integrated monocoque vehicle, non air-conditionedFree28
8702 40 18Other, air-conditionedFree28
8702 40 19Other, non air-conditionedFree28
Other:
8702 40 21Integrated monocoque vehicle, air-conditionedFree28
8702 40 22Integrated monocoque vehicle, non air-conditionedFree28
8702 40 28Other, air-conditionedFree28
8702 40 29Other, non air-conditionedFree28
8702 90Other:
Vehicles for transport of not more than 13 persons, including the driver:
8702 90 11Integrated monocoque vehicle, air-conditionedFree28
8702 90 12Integrated monocoque vehicle, non air-conditionedFree28
8702 90 18Other, air-conditionedFree28
8702 90 19Other, non air-conditionedFree28
Other:
8702 90 21Integrated monocoque vehicle, air-conditionedFree28
8702 90 22Integrated monocoque vehicle, non air-conditionedFree28
8702 90 28Other, air-conditionedFree28
8702 90 29Other, non air-conditionedFree28
8703MOTOR 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 10Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
8703 10 10Electrically operatedFree0
8703 10 90OtherFree28
Other vehicles, with only spark-Ignition internal combustion reciprocating piston engine:
8703 21Of a cylinder capacity not exceeding 1000 cc:
8703 21 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
8703 21 20Three-wheeled vehiclesFree28
Other:
8703 21 91Motor carsFree28
8703 21 92Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 21 99OtherFree28
8703 22Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc:
8703 22 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
8703 22 20Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 22 30Three-wheeled vehiclesFree28
Other:
8703 22 91Motor carsFree28
8703 22 99OtherFree28
8703 23Of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc:
8703 23 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
8703 23 20Three-wheeled vehiclesFree28
Other:
8703 23 91Motor carsFree28
8703 23 92Specialized transport vehicles such as ambulances, prison vans and the likeFree28
8703 23 99OtherFree28
8703 24Of a cylinder capacity exceeding 3000 cc:
8703 24 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
8703 24 20Three-wheeled vehiclesFree28
Other:
8703 24 91Motor carsFree28
8703 24 92Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 24 99OtherFree28
Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi- diesel):
8703 31Of a cylinder capacity not exceeding 1500 cc:
8703 31 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
Other:
8703 31 91Motor carsFree28
8703 31 92Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 31 99OtherFree28
8703 32Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc:
8703 32 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
Other:
8703 32 91Motor carsFree28
8703 32 92Specialised transport vehicles such as ambulances,Free28
prison vans and the like
8703 32 99OtherFree28
8703 33Of a cylinder capacity exceeding 2500 cc:
8703 33 10Vehicles principally designed for the transport of more than seven persons, including the driverFree28
8703 33 20Three-wheeled vehiclesFree28
Other:
8703 33 91Motor carsFree28
8703 33 92Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 33 99OtherFree28
8703 40Other 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 10Vehicles principally designed for the transport of more than seven persons, including driverFree28
8703 40 20Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 40 30Motor carsFree28
8703 40 40Three-wheeled vehiclesFree28
8703 40 90OtherFree28
8703 50Other 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 10Vehicles principally designed for the transport of more than seven persons, including driverFree28
8703 50 20Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 50 30Motor carsFree28
8703 50 40Three-wheeled vehiclesFree28
8703 50 90OtherFree28
8703 60Other 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 10Vehicles principally designed for the transport of more than seven persons, including driverFree28
8703 60 20Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 60 30Motor carsFree28
8703 60 40Three-wheeled vehiclesFree28
8703 60 90OtherFree28
8703 70Other 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 10Vehicles principally designed for the transport of more than seven persons, including driverFree28
8703 70 20Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 70 30Motor carsFree28
8703 70 40Three-wheeled vehiclesFree28
8703 70 90OtherFree28
8703 80Other vehicles, with an only electric motor for propulsion:
8703 80 10Vehicles principally designed for the transport of more than seven persons, including driverFree28
8703 80 20Specialised transport vehicles such as ambulances, prison vans and the likeFree28
8703 80 30Motor carsFree28
8703 80 40Three-wheeled vehiclesFree28
8703 80 90OtherFree28
8703 90Other:
8703 90 00OtherFree28
8704MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
8704 10Dumpers designed for off-highway use:
8704 10 10With net weight (excluding pay-load) exceeding 8 tonnes and maximum payload capacity not less thanFree28
10 tonnes
8704 10 90OtherFree28
Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704 21g.v.w. not exceeding 5 tonnes:
8704 21 10RefrigeratedFree18
8704 21 20Three-wheeled motor vehicle5Free28
8704 21 90OtherFree28
8704 22g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
Lorries and trucks:
8704 22 11RefrigeratedFree18
8704 22 19OtherFree28
8704 22 90OtherFree28
8704 23g.v.w. exceeding 20 tonnes:
Lorries and trucks:
8704 23 11RefrigeratedFree18
8704 23 19OtherFree28
8704 23 90OtherFree28
Other, with spark-ignition internal combustion piston engine:
8704 31g.v.w. not exceeding 5 tonnes:
8704 31 10RefrigeratedFree18
8704 31 20Three-wheeled motor vehiclesFree28
8704 31 90OtherFree28
8704 32g.v.w. exceeding 5 tonnes:
Lorries and trucks:
8704 32 11RefrigeratedFree18
8704 32 19OtherFree28
8704 32 90OtherFree28
8704 90Other:
Lorries and trucks:
8704 90 11RefrigeratedFree18
8704 90 12Electrically operatedFree28
8704 90 19OtherFree28
8704 90 90OtherFree28
8705SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OR PERSONS OR GOODS (FOR EXAMPLE BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE- MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS)
8705 10 00Crane LorriesFree28
8705 20 00Mobile drilling derricksFree28
8705 30 00Fire fighting vehiclesFree28
8705 40 00Concrete-mixer lorriesFree28
8705 90 00OtherFree28
8706CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8706 00Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705:
For the tractors of heading 8701:
8706 00 11Of engine capacity not exceeding 1800 ccFree28
8706 00 19OtherFree28
For the vehicles of heading 8702:
8706 00 21For transport of not more than thirteen persons, including the driverFree28
8706 00 29OtherFree28
For the motor vehicles of heading 8703:
8706 00 31For three-wheeled vehiclesFree28
8706 00 39OtherFree28
For the motor vehicles of heading 8704:
8706 00 41For three-wheeled motor vehicleFree28
8706 00 42For vehicles, other than petrol-drivenFree28
8706 00 43For dumpers covered in the heading 8704Free28
8706 00 49OtherFree28
8706 00 50For the motor vehicles of heading 8705Free28
8707BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8707 10 00For the vehicles of heading 8703Free28
8707 90 00OtherFree28
8708PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8708 10Bumpers and parts thereof:
8708 10 10For tractorsFree18
8708 10 90OtherFree18
Other parts and accessories of bodies (including cabs):
8708 21 00Safety seat beltsFree18
8708 29 00OtherFree18
8708 30 00Brakes and servo-brakes; parts thereofFree18
8708 40 00Gearboxes and parts thereofFree18
8708 50 00Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereofFree18
8708 70 00Road wheels and parts and accessories thereofFree18
8708 80 00Suspension systems and parts thereof (including shock absorbers)Free18
Other parts and accessories:
8708 91 00Radiators and parts thereofFree18
8708 92 00Silencers (mufflers) and exhaust pipes; parts thereofFree18
8708 93 00Clutches and parts thereofFree18
8708 94 00Steering wheels, steering columns and steering boxes; parts thereofFree18
8708 95 00Safety airbags with inflater system; parts thereofFree18
8708 99 00OtherFree18
8709Works 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
Vehicles:
8709 11 00ElectricalFree18
8709 19 00OtherFree18
8709 90 00PartsFree18
8710 00 00Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehiclesRestricted12
8711MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS
8711 10With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc:
8711 10 10MopedsFree28
8711 10 20Motorised cyclesFree28
8711 10 90OtherFree28
8711 20With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
Scooters:
8711 20 11Of a cylinder capacity not exceeding 75 ccFree28
8711 20 19OtherFree28
Motorcycles:
8711 20 21Of a cylinder capacity not exceeding 75 ccFree28
8711 20 29OtherFree28
Mopeds:
8711 20 31Of a cylinder capacity not exceeding 75 ccFree28
8711 20 39OtherFree28
Other:
8711 20 91Of a cylinder capacity not exceeding 75 ccFree28
8711 20 99OtherFree28
8711 30With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
8711 30 10ScootersFree28
8711 30 20Motor-cyclesFree28
8711 30 90OtherFree28
8711 40With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:
8711 40 10Motor-cyclesFree28
8711 40 90OtherFree28
8711 50 00With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 ccFree28
8711 60With electric motor for propulsion
8711 60 10MotorcyclesFree28
8711 60 20ScootersFree28
8711 60 30MopedsFree28
8711 60 90OthersFree28
8711 90Other:
8711 90 10Side-carsFree28
8711 90 90OtherFree28
8712BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED
8712 00Bicycles and other cycles (including delivery tricycles), not motorized:
8712 00 10BicyclesFree12
8712 00 90OtherFree12
8713CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
8713 10Not mechanically propelled:
8713 10 10Wheelchairs for invalidFree5
8713 10 90OtherFree5
8713 90Other:
8713 90 10Wheelchairs for invalidFree5
8713 90 90OtherFree5
8714PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713
8714 10Of motorcycles (including mopeds):
8714 10 10SaddlesFree12
8714 10 90OtherFree12
8714 20Of carriages for disabled persons:
8714 20 10Mechanically propelledFree12
8714 20 20Non-mechanically propelledFree12
8714 20 90OtherFree12
Other:
8714 91 00Frames and forks, and parts thereofFree12
8714 92Wheel rims and spokes:
8714 92 10Bicycle rimsFree12
8714 92 20Bicycle spokesFree12
8714 92 90OtherFree12
8714 93Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
8714 93 10Bicycle hubsFree12
8714 93 20Bicycle free-wheelsFree12
8714 93 90OtherFree12
8714 94 00Brakes, including coaster braking hubs and hub brakes, and parts thereofFree12
8714 95Saddles:
8714 95 10Bicycle saddlesFree12
8714 95 90OtherFree12
8714 96 00Pedals and crank-gear, and parts thereofFree12
8714 99Other:
8714 99 10Bicycle chainsFree12
8714 99 20Bicycle wheelsFree12
8714 99 90OtherFree12
8715BABY CARRIAGES AND PARTS THEREOF
8715 00Baby carriages and parts thereof:
8715 00 10Baby carriagesFree18
8715 00 20PartsFree18
8716TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF
8716 10 00Trailers and semi-trailers of the caravan type, for housing or campingFree18
8716 20 00Self-loading or self-unloading trailers and semi-trailers for agricultural purposesFree12
Other trailers and semi-trailers for the transport of goods:
8716 31 00Tanker trailers and tanker semi-trailersFree28
8716 39 00OtherFree28
8716 40 00Other trailers and semi-trailersFree28
8716 80Other vehicles:
8716 80 10Hand propelled vehicles (e.g. hand carts, rickshaws and the like)Free12
8716 80 20Animal drawn vehiclesFree12
8716 80 90OtherFree12
8716 90Parts:
8716 90 10Parts and accessories of trailersFree18
8716 90 90OtherFree18

Click here to read on GST Rate for Medical Equipment, Glasses & Cameras – HSN Chapter 90

Import Policy Conditions for Vehicles

Read about the import policy conditions about the import of used cars or import of new cars.


Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on GST on Cars, Bike, Tractor, Auto, Bus, Truck – HSN Chapter 87

Post by Supreena

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