36 codes
HSN codeDescriptionGST rate
- 87Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology5%
- 8701Tractors (except road tractors for semi-trailers above 1800cc)5% · varies
- 8702Motor 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%
- 8703Motor Cars & Passenger Vehicles28% · varies
- 870331Diesel 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%
- 870340Following 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...18% · varies
- 870350Following 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...18% · varies
- 870360Following 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...18% · varies
- 870370Following 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...18% · varies
- 8704Motor Vehicles for Transport of Goods (Trucks)18%
- 8705Special 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%
- 8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 870518%
- 8707Bodies for Motor Vehicles18%
- 8708Parts & Accessories for Motor Vehicles18% · varies
- 87081010Bumpers and parts thereof for tractors5%
- 870830Brakes, Servo-Brakes & Parts28%
- 87083000Brakes assembly and its parts thereof for tractors5%
- 87084000Gear boxes and parts thereof for tractors5%
- 87085000Transaxles and its parts thereof for tractors5%
- 87087000Road wheels and parts and accessories thereof for tractors5%
- 87089100(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof5%
- 87089200Silencer assembly for tractors and parts thereof5%
- 87089300Clutch assembly and its parts thereof for tractors5%
- 87089400Steering wheels and its parts thereof for tractor5%
- 87089900Hydraulic and its parts thereof for tractors5%
- 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 vehicles18%
- 8710Tanks and Other Armoured Fighting Vehicles5%
- 8711Motorcycles & Mopeds up to 350cc (over 350cc is 40% - separate row needed)18% · varies
- 8712Bicycles and Other Cycles, Not Motorised5%
- 8713Carriages for Disabled Persons5%
- 8714Parts & Accessories for Motorcycles18% · varies
- 871420Parts and accessories of carriage for disabled persons5%
- 8715Baby carriages and parts thereof18%
- 8716Trailers & Semi-Trailers18%
- 87162000Self-loading or self-unloading trailers for agricultural purposes5%
- 871680Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles5%