GST Rates & HSN Code for Tractors & Motor Vehicles - Motorcycles, Cars, Trailers & Accessories


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
87 Fuel Cell Motor Vehicles 12 27/07/2018
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 12 14/11/2017
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 12 28/06/2017
8701 Road Tractors for semi-trailers of engine capacity more than 1800 cc 28 14/11/2017
8702 Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 ) 28 28/06/2017
8703 Other Old and used vehicles 12 NIL 25/01/2018
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 28/06/2017
8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 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 NIL 25/01/2018
8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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 NIL 25/01/2018
8703 Old and used 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 ground clearance of 170 mm. and above. 18 NIL 25/01/2018
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 28/06/2017
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 28/06/2017
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 28/06/2017
8703 Three wheeled vehicles 28 NIL 28/06/2017
8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 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 NIL 25/01/2018
8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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 NIL 25/01/2018
8703 Old and used 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 ground clearance of 170 mm. and above. 18 NIL 25/01/2018
8703 Other Old and used vehicles 12 NIL 25/01/2018
8704 Refrigerated motor vehicles 18 28/06/2017
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 28 28/06/2017
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) 18 27/07/2018
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28 28/06/2017
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28 28/06/2017
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 28/06/2017
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28 28/06/2017
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 18 27/07/2018
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc) 28 28/06/2017
8711 Motorcycles of engine capacity exceeding 350 cc. 28 3 28/06/2017
8712 Bicycles and other cycles (including delivery tricycles), not motorised 12 28/06/2017
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 5 28/06/2017
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12 28/06/2017
8714 Parts and accessories of vehicles of headings 8711 and 8713 18 10/11/2017
8715 Baby carriages and parts thereof 18 28/06/2017
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] 18 27/07/2018
87162000 Self-loading or self-unloading trailers for agricultural purposes 12 28/06/2017
87089900 Hydraulic and its parts thereof for tractor 18 18/08/2017
87089900 Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors 18 18/08/2017
87089400 Steering wheels and its parts thereof for tractor 18 18/08/2017
87089300 Clutch assembly and its parts thereof for tractors 18 18/08/2017
87089200 Silencer assembly for tractors and arts thereof 18 18/08/2017
87089100 (i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
18 18/08/2017
87087000 Road wheels and parts and accessories thereof for tractors 18 18/08/2017
87085000 Transaxles and its parts thereof for tractors 18 18/08/2017
87084000 Gear boxes and parts thereof for tractors 18 18/08/2017
87083000 Brakes assembly and its parts thereof for tractors 18 18/08/2017
87081010 Bumpers and parts thereof for tractors 18 18/08/2017
87031010 Electrically operated vehicles, including three wheeled electric motor vehicles. 28 NIL 28/06/2017
871680 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12 28/06/2017
870380 Electrically operated vehicles, including three wheeled electric motor vehicles. 28 NIL 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
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 28/06/2017
870240 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28 16 28/06/2017
870230 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28 16 28/06/2017
870220 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28 16 28/06/2017
870210 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28 16 28/06/2017
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 12 28/06/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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