hsn code for vehicles
HSN Code and GST Tax rate for Vehicles other than railway or tramway rolling stock, and parts and accessories thereof under section-17 chapter-87
If the trader’s trades for Vehicles other than railway or tramway rolling stock, and parts and accessories thereof then they will have to use the HSN CODE for the Vehicles other than railway or tramway rolling stock, and parts and accessories thereof in the invoice or in the GST Return for identifications of the Vehicles other than railway or tramway rolling stock, and parts and accessories thereof.
According to the chapter-87 ( HSN code for Vehicles other than railway or tramway rolling stock, and parts and accessories thereof of section-17 (VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT)–
Notes
This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
| GOODS DESCRIPTION | HSN CODE | GST TAX RATE |
|---|---|---|
| Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 8701 | 12% |
| Road tractors for semi-trailers of engine capacity more than 1800 cc | 8701 | 28% |
| Buses for use in public transport which exclusively run on Bio-fuels | 8702 | 18% |
| Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively runs on Bio-fuels] | 8702 | 28% |
| Motor vehicles for the transport of not more than 13 persons, including the driver | 8702 10,20,30,90 | 15% |
| Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture, and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 8702,8703 | NIL |
| Following motor vehicles of length not exceeding 4000 mm, namely: – (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with an orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | 8703 | 18% |
| 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 [other than Cars for physically handicapped persons] | 8703 | 28% |
| Electrically operated vehicles, including three-wheeled electric motor vehicles. | 8703 10 10 8703 80 | NIL |
| Three-wheeled vehicles | 8703 | NIL |
| Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase | 8703 | NIL |
| Following 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 manufacturing such motor vehicles 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 thereunder. | 8703 40,60 | NIL |
| Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (b) Three-wheeled vehicles 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 thereunder. | 8703 40,60 | NIL |
| Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (c) Motor vehicles of engine capacity not exceeding 1200cc 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 thereunder. | 8703 40,60 | NIL |
| Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (d) Motor vehicles other than those mentioned at (a), (b), and (c) above. 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 thereunder. | 8703,40,60 | 15% |
| Following 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 factory manufacturing such motor vehicles 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 thereunder. | 8704,50,70 | NIL |
| Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (b) Three-wheeled vehicles 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 thereunder. | 8704,50,70 | NIL |
| Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (c) 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 thereunder. | 8704,50,70 | NIL |
| Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (d) Motor vehicles other than those mentioned at (a), (b), and (c) above. 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 thereunder. | 8704,50,70 | 15% |
| Hydrogen vehicles based on fuel cell tech 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 thereunder. | 8703 | NIL |
| Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc 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 thereunder. | 8703 21 ,22 | 1% |
| Diesel 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 thereunder. | 8703 31 | 3% |
| Motor vehicles of engine capacity not exceeding 1500 cc | 8703 | 17% |
| Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B | 8703 | 20% |
| Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having a ground clearance of 170 mm. and above. | 8703 | 22% |
| Refrigerated motor vehicles | 8704 | 18% |
| Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 8704 | 28% |
| Following 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 factory manufacturing such motor vehicles 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 thereunder. | 8704 50, 8703 70 | NIL |
| Special 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) | 8705 | 18% |
| Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 8706 | 28% |
| Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 8707 | 28% |
| Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor center housing, c. tractor housing transmission, d. tractor support front axle | 8708 | 18% |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 8708 | 28% |
| Bumpers and parts thereof for tractors | 8708 10 10 | 18% |
| Brakes assembly and its parts thereof for tractors | 8708 30 00 | 18% |
| Gearboxes and parts thereof for tractors | 8708 40 00 | 18% |
| Transaxles and its parts thereof for tractors | 8708 50 00 | 18% |
| Road wheels and parts and accessories thereof for tractors | 8708 70 00 | 18% |
| (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof | 8708 91 00 | 18% |
| Silencer assembly for tractors and parts thereof | 8708 92 00 | 18% |
| Clutch assembly and its parts thereof for tractors | 8708 93 00 | 18% |
| Steering wheels and its parts thereof for tractor | 8708 94 00 | 18% |
| Hydraulic and its parts thereof for tractors Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 8708 99 00 | 18% |
| 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 | 8709 | 18% |
| Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles | 8710 | 12% |
| Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | 8711 | 28% |
| Bicycles and other cycles (including delivery tricycles), not motorized | 8712 | 12% |
| Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled | 8713 | 5% |
| Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorized, of 8712 | 8714 | 12% |
| Parts and accessories of vehicles of headings 8711 | 8714 | 28% |
| Parts and accessories of carriage for disabled persons | 8714 20 | 5% |
| Baby carriages and parts thereof | 8715 | 18% |
| Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal-drawn vehicles] | 8716 | 18% |
| Self-loading or self-unloading trailers for agricultural purposes | 8716 20 00 | 12% |
| Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal-drawn vehicles | 8716 80 | 12% |
if you want to know more details about HSN Code for Vehicles other than railway or tramway rolling stock, and parts and accessories thereof then click for the source link- HSN pdf
And if you want to know rate wise list of goods just check out this link- rate wise GST rate pdf for HSN code for vehicles
List of Updated GST Rates- GOODS- PDF
Disclaimer
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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