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Jan 13
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Posted by:MyEfilings
Chapter 87 GST Rate and HSN Code for Tractors and Motor Vehicles

The most confusing part during GST Registration process of any business is to find out correct GST Rates and HSN Codes / SAC Codes for Goods and Services. You can use GST Rate finder given on top of this page to find out HSN Codes or SAC Codes and their respective GST Rates.

Here we have provided the latest GST Rates with their respective HSN Codes for Chapter 87 – Tractors and Motor Vehicles

HSN Code

HSN Description

Rate (%)

Cess (%)

87

Electrically operated vehicles, including two and three wheeled electric motor vehicles

12

 

8701

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

12

 

8702

Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 )

28

 

870210

Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver

28

16

870220

Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver

28

16

870230

Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver

28

16

870240

Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver

28

16

8703

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

28

Nil

87031010

Electrically operated vehicles, including three wheeled electric motor vehicles.

28

Nil

870380

Electrically operated vehicles, including three wheeled electric motor vehicles.

28

Nil

8703

Three wheeled vehicles

28

Nil

8703

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.

18

Nil

870340

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 b) Three wheeled vehicles 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 there under.

28

Nil

870350

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 b) Three wheeled vehicles 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 there under.

28

Nil

870360

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 b) Three wheeled vehicles 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 there under.

28

Nil

870370

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 b) Three wheeled vehicles 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 there under.

28

Nil

8703

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 there under.

28

Nil

870321

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 there under.

28

1

870322

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 there under.

28

1

870331

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 there under.

28

3

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 [other than Cars for physically handicapped persons ,other than those mentioned at S. Nos. 1308 to 1320 above

28

15

8704

Refrigerated motor vehicles

18

 

8704

Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]

28

 

8705

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)

28

 

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

28

 

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

28

 

8708

Following parts of tractors namely: a. Rear Tractor wheel rim, b. Tractor centre housing, c. Tractor housing transmission, d. Tractor support front axle

18

 

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

28

 

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

28

 

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

28

 

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc)

28

 

8711

Motorcycles of engine capacity exceeding 350 cc.

28

3

8712

Bicycles and other cycles (including delivery tricycles), not motorised

12

 

8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

5

 

8714

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712

12

 

8714

Parts and accessories of vehicles of headings 8711 and 8713

28

 

8715

Baby carriages and parts thereof

18

 

8716

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]

28

 

87162000

Self-loading or self-unloading trailers for agricultural purposes

12

 

871680

Hand propelled vehicles (e.g. Hand carts, rickshaws and the like); animal drawn vehicles

12

 

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