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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 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:
8704 10 10 With net weight (excluding pay-load) exceeding 8 tonnes and maximum payload capacity not less than Free 28
10 tonnes
8704 10 90 Other Free 28
Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
8704 21 g.v.w. not exceeding 5 tonnes:
8704 21 10 Refrigerated Free 18
8704 21 20 Three-wheeled motor vehicle5 Free 28
8704 21 90 Other Free 28
8704 22 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
Lorries and trucks:
8704 22 11 Refrigerated Free 18
8704 22 19 Other Free 28
8704 22 90 Other Free 28
8704 23 g.v.w. exceeding 20 tonnes:
Lorries and trucks:
8704 23 11 Refrigerated Free 18
8704 23 19 Other Free 28
8704 23 90 Other Free 28
Other, with spark-ignition internal combustion piston engine:
8704 31 g.v.w. not exceeding 5 tonnes:
8704 31 10 Refrigerated Free 18
8704 31 20 Three-wheeled motor vehicles Free 28
8704 31 90 Other Free 28
8704 32 g.v.w. exceeding 5 tonnes:
Lorries and trucks:
8704 32 11 Refrigerated Free 18
8704 32 19 Other Free 28
8704 32 90 Other Free 28
8704 90 Other:
Lorries and trucks:
8704 90 11 Refrigerated Free 18
8704 90 12 Electrically operated Free 28
8704 90 19 Other Free 28
8704 90 90 Other Free 28
8705 SPECIAL 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 00 Crane Lorries Free 28
8705 20 00 Mobile drilling derricks Free 28
8705 30 00 Fire fighting vehicles Free 28
8705 40 00 Concrete-mixer lorries Free 28
8705 90 00 Other Free 28
8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8706 00 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705:
For the tractors of heading 8701:
8706 00 11 Of engine capacity not exceeding 1800 cc Free 28
8706 00 19 Other Free 28
For the vehicles of heading 8702:
8706 00 21 For transport of not more than thirteen persons, including the driver Free 28
8706 00 29 Other Free 28
For the motor vehicles of heading 8703:
8706 00 31 For three-wheeled vehicles Free 28
8706 00 39 Other Free 28
For the motor vehicles of heading 8704:
8706 00 41 For three-wheeled motor vehicle Free 28
8706 00 42 For vehicles, other than petrol-driven Free 28
8706 00 43 For dumpers covered in the heading 8704 Free 28
8706 00 49 Other Free 28
8706 00 50 For the motor vehicles of heading 8705 Free 28
8707 BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8707 10 00 For the vehicles of heading 8703 Free 28
8707 90 00 Other Free 28
8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
8708 10 Bumpers and parts thereof:
8708 10 10 For tractors Free 18
8708 10 90 Other Free 18
Other parts and accessories of bodies (including cabs):
8708 21 00 Safety seat belts Free 18
8708 29 00 Other Free 18
8708 30 00 Brakes and servo-brakes; parts thereof Free 18
8708 40 00 Gearboxes and parts thereof Free 18
8708 50 00 Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof Free 18
8708 70 00 Road wheels and parts and accessories thereof Free 18
8708 80 00 Suspension systems and parts thereof (including shock absorbers) Free 18
Other parts and accessories:
8708 91 00 Radiators and parts thereof Free 18
8708 92 00 Silencers (mufflers) and exhaust pipes; parts thereof Free 18
8708 93 00 Clutches and parts thereof Free 18
8708 94 00 Steering wheels, steering columns and steering boxes; parts thereof Free 18
8708 95 00 Safety airbags with inflater system; parts thereof Free 18
8708 99 00 Other Free 18
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
Vehicles:
8709 11 00 Electrical Free 18
8709 19 00 Other Free 18
8709 90 00 Parts Free 18
8710 00 00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Restricted 12
8711 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS
8711 10 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc:
8711 10 10 Mopeds Free 28
8711 10 20 Motorised cycles Free 28
8711 10 90 Other Free 28
8711 20 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
Scooters:
8711 20 11 Of a cylinder capacity not exceeding 75 cc Free 28
8711 20 19 Other Free 28
Motorcycles:
8711 20 21 Of a cylinder capacity not exceeding 75 cc Free 28
8711 20 29 Other Free 28
Mopeds:
8711 20 31 Of a cylinder capacity not exceeding 75 cc Free 28
8711 20 39 Other Free 28
Other:
8711 20 91 Of a cylinder capacity not exceeding 75 cc Free 28
8711 20 99 Other Free 28
8711 30 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
8711 30 10 Scooters Free 28
8711 30 20 Motor-cycles Free 28
8711 30 90 Other Free 28
8711 40 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:
8711 40 10 Motor-cycles Free 28
8711 40 90 Other Free 28
8711 50 00 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc Free 28
8711 60 With electric motor for propulsion
8711 60 10 MotorcyclesFree 28
8711 60 20 Scooters Free 28
8711 60 30 Mopeds Free 28
8711 60 90 Others Free 28
8711 90 Other:
8711 90 10 Side-cars Free 28
8711 90 90 Other Free 28
8712 BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED
8712 00 Bicycles and other cycles (including delivery tricycles), not motorized:
8712 00 10 Bicycles Free 12
8712 00 90 Other Free 12
8713 CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
8713 10 Not mechanically propelled:
8713 10 10 Wheelchairs for invalid Free 5
8713 10 90 Other Free 5
8713 90 Other:
8713 90 10 Wheelchairs for invalid Free 5
8713 90 90 Other Free 5
8714 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713
8714 10 Of motorcycles (including mopeds):
8714 10 10 Saddles Free 12
8714 10 90 Other Free 12
8714 20 Of carriages for disabled persons:
8714 20 10 Mechanically propelled Free 12
8714 20 20 Non-mechanically propelled Free 12
8714 20 90 Other Free 12
Other:
8714 91 00 Frames and forks, and parts thereof Free 12
8714 92 Wheel rims and spokes:
8714 92 10 Bicycle rims Free 12
8714 92 20 Bicycle spokes Free 12
8714 92 90 Other Free 12
8714 93 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:
8714 93 10 Bicycle hubs Free 12
8714 93 20 Bicycle free-wheels Free 12
8714 93 90 Other Free 12
8714 94 00 Brakes, including coaster braking hubs and hub brakes, and parts thereof Free 12
8714 95 Saddles:
8714 95 10 Bicycle saddles Free 12
8714 95 90 Other Free 12
8714 96 00 Pedals and crank-gear, and parts thereof Free 12
8714 99 Other:
8714 99 10 Bicycle chains Free 12
8714 99 20 Bicycle wheels Free 12
8714 99 90 Other Free 12
8715 BABY CARRIAGES AND PARTS THEREOF
8715 00 Baby carriages and parts thereof:
8715 00 10 Baby carriages Free 18
8715 00 20 Parts Free 18
8716 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF
8716 10 00 Trailers and semi-trailers of the caravan type, for housing or camping Free 18
8716 20 00 Self-loading or self-unloading trailers and semi-trailers for agricultural purposes Free 12
Other trailers and semi-trailers for the transport of goods:
8716 31 00 Tanker trailers and tanker semi-trailers Free 28
8716 39 00 Other Free 28
8716 40 00 Other trailers and semi-trailers Free 28
8716 80 Other vehicles:
8716 80 10 Hand propelled vehicles (e.g. hand carts, rickshaws and the like) Free 12
8716 80 20 Animal drawn vehicles Free 12
8716 80 90 Other Free 12
8716 90 Parts:
8716 90 10 Parts and accessories of trailers Free 18
8716 90 90 Other Free 18

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