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GST Rate and HSN Code Chapter 87: Vehicles other than Railway or Tramway Rolling-stock, and Parts and Accessories thereof

Hs Codes Chapter
Chapter Codes Chapter Description
Chapter-87 Vehicles other than Railway or Tramway Rolling-stock, and Parts and Accessories thereof
Hs Codes Heading Heading Description GST Rate
8701 TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
Hs Code Item Description
87011000 Single axle tractors
870120 Road tractors for semi-trailers :
87012010 Of engine capacity not exceeding 1,800 cc
87012090 Other
870130 Track-laying tractors :
87013011 Of engine capacity not exceeding 1,800 cc
87013019 Other
87013091 Of engine capacity not exceeding 1,800 cc
87013099 Other
87019100 Not exceeding 18 kW
87019200 Exceeding 18 kW but not exceeding 37 kW
87019300 Exceeding 37 kW but not exceeding 75 kW
87019400 Exceeding 75 kW but not exceeding 130 kW
87019500 Exceeding 130 kW
Hs Codes Heading Heading Description GST Rate
8701 Road tractors for semi-trailers of engine capacity more than 1800 cc[Rate Ref by SNo 163A in Sch IV of Ntfn 01/2017 IGST Inserted by corrigendum dated 12.07.2017]
Hs Code Item Description
87011000 Single axle tractors
870120 Road tractors for semi-trailers :
87012010 Of engine capacity not exceeding 1,800 cc
87012090 Other
870130 Track-laying tractors :
87013011 Of engine capacity not exceeding 1,800 cc
87013019 Other
87013091 Of engine capacity not exceeding 1,800 cc
87013099 Other
87019100 Not exceeding 18 kW
87019200 Exceeding 18 kW but not exceeding 37 kW
87019300 Exceeding 37 kW but not exceeding 75 kW
87019400 Exceeding 75 kW but not exceeding 130 kW
87019500 Exceeding 130 kW
Hs Codes Heading Heading Description GST Rate
8702 MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER
Hs Code Item Description
870210 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87021011 Integrated monocoque vehicle, air-conditioned
87021012 Integrated monocoque vehicle, non air-conditioned
87021018 Other, air-conditioned
87021019 Other, non air-conditioned
87021021 Integrated monocoque vehicle, air-conditioned
87021022 Integrated monocoque vehicle, non air-conditioned
87021028 Other, air-conditioned
87021029 Other, non air-conditioned
870220 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
870220 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87022011 Integrated monocoque vehicle, air-conditioned
87022012 Integrated monocoque vehicle, non air-conditioned
87022018 Other, air-conditioned
87022019 Other, non air-conditioned
87022021 Integrated monocoque vehicle, air-conditioned
87022022 Integrated monocoque vehicle, non air-conditioned
87022028 Other, air-conditioned
87022029 Other, non air-conditioned
870230 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
870230 With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
87023011 Integrated monocoque vehicle, air-conditioned
87023012 Integrated monocoque vehicle, non air-conditioned
87023018 Other, air-conditioned
87023019 Other, non air-conditioned
87023021 Integrated monocoque vehicle, air-conditioned
87023022 Integrated monocoque vehicle, non air-conditioned
87023028 Other, air-conditioned
87023029 Other, non air-conditioned
870240 With only electric motor for propulsion:
87024011 Integrated monocoque vehicle, air-conditioned
87024012 Integrated monocoque vehicle, non air-conditioned
87024018 Other, air-conditioned
87024019 Other, non air-conditioned
87024021 Integrated monocoque vehicle, air-conditioned
87024022 Integrated monocoque vehicle, non air-conditioned
87024028 Other, air-conditioned
87024029 Other, non air-conditioned
870290 Other:
87029011 Integrated monocoque vehicle, air-conditioned
87029012 Integrated monocoque vehicle, non air-conditioned
87029018 Other, air-conditioned
87029019 Other, non air-conditioned
87029021 Integrated monocoque vehicle, air-conditioned
87029022 Integrated monocoque vehicle, non-air-conditioned
87029028 Other, air-conditioned
87029029 Other, non air-conditioned
Hs Codes Heading Heading Description GST Rate
8702 Electrically operated vehicles whether imported in a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete kit with engine, gearbox and transmission mechanism not in a pre-assembled co
Hs Code Item Description
870210 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87021011 Integrated monocoque vehicle, air-conditioned
87021012 Integrated monocoque vehicle, non air-conditioned
87021018 Other, air-conditioned
87021019 Other, non air-conditioned
87021021 Integrated monocoque vehicle, air-conditioned
87021022 Integrated monocoque vehicle, non air-conditioned
87021028 Other, air-conditioned
87021029 Other, non air-conditioned
870220 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
870220 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87022011 Integrated monocoque vehicle, air-conditioned
87022012 Integrated monocoque vehicle, non air-conditioned
87022018 Other, air-conditioned
87022019 Other, non air-conditioned
87022021 Integrated monocoque vehicle, air-conditioned
87022022 Integrated monocoque vehicle, non air-conditioned
87022028 Other, air-conditioned
87022029 Other, non air-conditioned
870230 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
870230 With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
87023011 Integrated monocoque vehicle, air-conditioned
87023012 Integrated monocoque vehicle, non air-conditioned
87023018 Other, air-conditioned
87023019 Other, non air-conditioned
87023021 Integrated monocoque vehicle, air-conditioned
87023022 Integrated monocoque vehicle, non air-conditioned
87023028 Other, air-conditioned
87023029 Other, non air-conditioned
870240 With only electric motor for propulsion:
87024011 Integrated monocoque vehicle, air-conditioned
87024012 Integrated monocoque vehicle, non air-conditioned
87024018 Other, air-conditioned
87024019 Other, non air-conditioned
87024021 Integrated monocoque vehicle, air-conditioned
87024022 Integrated monocoque vehicle, non air-conditioned
87024028 Other, air-conditioned
87024029 Other, non air-conditioned
870290 Other:
87029011 Integrated monocoque vehicle, air-conditioned
87029012 Integrated monocoque vehicle, non air-conditioned
87029018 Other, air-conditioned
87029019 Other, non air-conditioned
87029021 Integrated monocoque vehicle, air-conditioned
87029022 Integrated monocoque vehicle, non-air-conditioned
87029028 Other, air-conditioned
87029029 Other, non air-conditioned
Hs Codes Heading Heading Description GST Rate
8702 Motor vehicles for the transport of ten or more persons, including the driver[Rate Ref by SNo 164 in Sch IV of Ntfn 01/2017 IGST]
Hs Code Item Description
870210 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87021011 Integrated monocoque vehicle, air-conditioned
87021012 Integrated monocoque vehicle, non air-conditioned
87021018 Other, air-conditioned
87021019 Other, non air-conditioned
87021021 Integrated monocoque vehicle, air-conditioned
87021022 Integrated monocoque vehicle, non air-conditioned
87021028 Other, air-conditioned
87021029 Other, non air-conditioned
870220 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
870220 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87022011 Integrated monocoque vehicle, air-conditioned
87022012 Integrated monocoque vehicle, non air-conditioned
87022018 Other, air-conditioned
87022019 Other, non air-conditioned
87022021 Integrated monocoque vehicle, air-conditioned
87022022 Integrated monocoque vehicle, non air-conditioned
87022028 Other, air-conditioned
87022029 Other, non air-conditioned
870230 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
870230 With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
87023011 Integrated monocoque vehicle, air-conditioned
87023012 Integrated monocoque vehicle, non air-conditioned
87023018 Other, air-conditioned
87023019 Other, non air-conditioned
87023021 Integrated monocoque vehicle, air-conditioned
87023022 Integrated monocoque vehicle, non air-conditioned
87023028 Other, air-conditioned
87023029 Other, non air-conditioned
870240 With only electric motor for propulsion:
87024011 Integrated monocoque vehicle, air-conditioned
87024012 Integrated monocoque vehicle, non air-conditioned
87024018 Other, air-conditioned
87024019 Other, non air-conditioned
87024021 Integrated monocoque vehicle, air-conditioned
87024022 Integrated monocoque vehicle, non air-conditioned
87024028 Other, air-conditioned
87024029 Other, non air-conditioned
870290 Other:
87029011 Integrated monocoque vehicle, air-conditioned
87029012 Integrated monocoque vehicle, non air-conditioned
87029018 Other, air-conditioned
87029019 Other, non air-conditioned
87029021 Integrated monocoque vehicle, air-conditioned
87029022 Integrated monocoque vehicle, non-air-conditioned
87029028 Other, air-conditioned
87029029 Other, non air-conditioned
Hs Codes Heading Heading Description GST Rate
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
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,- (1) As a
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
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
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
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][Rate Ref by SNo 165 in Sch IV of Ntfn
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
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[Rate Ref by SNo.(43) in Ntfn 01/2017-Compensation Cess (Rate)]
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
8703 Three wheeled vehicles[Rate Ref by SNo.(45) in Ntfn 01/2017-Compensation Cess (Rate)]
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
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 th
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
8703 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 cl
Hs Code Item Description
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
87031010 Electrically operated
87031090 Other
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
87032110 Vehicles principally designed for the transport of more than seven persons, including the driver
87032120 Three-wheeled vehicles
87032191 Motor cars
87032192 Specialised transport vehicles such as ambulances, prison vans and the like
87032199 Other
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
87032210 Vehicles principally designed for the transport of more than seven persons, including the driver
87032220 Specialised transport vehicles such as ambulances, prison vans and the like
87032230 Three-wheeled vehicles
87032291 Motor cars
87032299 Other
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :
87032310 Vehicles principally designed for the transport of more than seven persons including the driver
87032320 Three-wheeled vehicles
87032391 Motor cars
87032392 Specialised transport vehicles such as ambulances, prison vans and the like
87032399 Other
870324 Of a cylinder capacity exceeding 3,000 cc :
87032410 Vehicles principally designed for the transport of more than seven persons, including the driver
87032420 Three-wheeled vehicles
87032491 Motor cars
87032492 Specialised transport vehicles such as ambulances, prison vans and the like
87032499 Other
870331 Of a cylinder capacity not exceeding 1,500 cc :
87033110 Vehicles principally designed for the transport of more than seven persons, including the driver
87033120 Three-wheeled vehicles
87033191 Motor cars
87033192 Specialised transport vehicles such as ambulances, prison vans and the like
87033199 Other
870332 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :
87033210 Vehicles principally designed for the transport of more than seven persons, including the driver
87033220 Three-wheeled vehicles
87033291 Motor cars
87033292 Specialized transport vehicles such as ambulances, prison vans and the like
87033299 Other
870333 Of a cylinder capacity exceeding 2,500 cc :
87033310 Vehicles principally designed for the transport of more than seven persons, including the driver
87033320 Three-wheeled vehicles
87033391 Motor cars
87033392 Specialised transport vehicles such as ambulances, prison vans and the like
87033399 Other
870340 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 external source of electric power:
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87034010 Vehicles principally designed for transport of more than seven persons, including driver
87034020 Specialised transport vehicles such as ambulances, prison vans and the like
87034030 Motor cars
87034040 Three-wheeled vehicles
87034090 Other
870350 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 external source of electric power:
87035010 Vehicles principally designed for transport of more than seven persons, including driver
87035020 Specialised transport vehicles such as ambulances, prison vans and the like
87035030 Motor cars
87035040 Three-wheeled vehicles
87035090 Other
870360 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
87036010 Vehicles principally designed for transport of more than seven persons, including driver
87036020 Specialised transport vehicles such as ambulances, prison vans and the like
87036030 Motor cars
87036040 Three-wheeled vehicles
87036090 Other
870370 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
87037010 Vehicles principally designed for transport of more than seven persons, including driver
87037020 Specialised transport vehicles such as ambulances, prison vans and the like
87037030 Motor cars
87037040 Three-wheeled vehicles
87037090 Other
870380 Electrically operated vehicles, including three wheeled electric motor vehicles.[Rate Ref by SNo.(44) in Ntfn 01/2017-Compensation Cess (Rate)]
870380 Other vehicles, with only electric motor for propulsion:
87038010 Vehicles principally designed for transport of more than seven persons, including driver
87038020 Specialised transport vehicles such as ambulances, prison vans and the like
87038030 Motor cars
87038040 Three-wheeled vehicles
87038090 Other
87039000 Other
Hs Codes Heading Heading Description GST Rate
8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
Hs Code Item Description
870410 Dumpers designed for off-highway use :
87041010 With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
87041090 Other
870421 g.v.w. not exceeding 5 tonnes:
87042110 Refrigerated
87042120 Three-wheeled motor vehicles
87042190 Other
870422 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :
87042211 Refrigerated
87042219 Other
87042290 Other
870423 g.v.w. exceeding 20 tonnes :
87042311 Refrigerated
87042319 Other
87042390 Other
870431 g.v.w. not exceeding 5 tonnes :
87043110 Refrigerated
87043120 Three-wheeled motor vehicles
87043190 Other
870432 g.v.w. exceeding 5 tonnes:
87043211 Refrigerated
87043219 Other
87043290 Other
870490 Other :
87049011 Refrigerated
87049012 Electrically operated
87049019 Other
87049090 Other
Hs Codes Heading Heading Description GST Rate
8704 Refrigerated motor vehicles [Exemption Duty Ref by SNo(530) in Ntfn 50-Customs/2017 dated 30.06.2017]
Hs Code Item Description
870410 Dumpers designed for off-highway use :
87041010 With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
87041090 Other
870421 g.v.w. not exceeding 5 tonnes:
87042110 Refrigerated
87042120 Three-wheeled motor vehicles
87042190 Other
870422 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :
87042211 Refrigerated
87042219 Other
87042290 Other
870423 g.v.w. exceeding 20 tonnes :
87042311 Refrigerated
87042319 Other
87042390 Other
870431 g.v.w. not exceeding 5 tonnes :
87043110 Refrigerated
87043120 Three-wheeled motor vehicles
87043190 Other
870432 g.v.w. exceeding 5 tonnes:
87043211 Refrigerated
87043219 Other
87043290 Other
870490 Other :
87049011 Refrigerated
87049012 Electrically operated
87049019 Other
87049090 Other
Hs Codes Heading Heading Description GST Rate
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-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOL
Hs Code Item Description
87051000 Crane lorries
87052000 Mobile drilling derricks
87053000 Fire fighting vehicles
87054000 Concrete-mixer lorries
87059000 Other
Hs Codes Heading Heading Description GST Rate
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 work
Hs Code Item Description
87051000 Crane lorries
87052000 Mobile drilling derricks
87053000 Fire fighting vehicles
87054000 Concrete-mixer lorries
87059000 Other
Hs Codes Heading Heading Description GST Rate
8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
Hs Code Item Description
870600 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705:
87060011 Of engine capacity not exceeding 1,800 cc
87060019 Other
87060021 For transport of not more than thirteen persons, including the driver
87060029 Other
87060031 For three-wheeled vehicles
87060039 Other
87060041 For three-wheeled motor vehicle
87060042 For vehicles, other than petrol driven
87060043 For dumpers covered in the heading 8704
87060049 Other
87060050 For the motor vehicles of heading 8705
Hs Codes Heading Heading Description GST Rate
8707 BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
Hs Code Item Description
87071000 For the vehicles of heading 8703
87079000 Other
Hs Codes Heading Heading Description GST Rate
8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
Hs Code Item Description
870810 Bumpers and parts thereof :
87081010 For tractors
87081090 Other
87082100 Safety seat belts
87082900 Other
87083000 Brakes and servo-brakes; parts thereof
87084000 Gear boxes and parts thereof
87085000 Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof
87087000 Road wheels and parts and accessories thereof for tractors[Rate Ref by SNo 452I in Sch III of Ntfn 01/2017 IGST]
87088000 Suspension systems and parts thereof (including shock-absorbers)
87089100 Radiators and parts thereof
87089200 Silencers (mufflers) and exhaust pipes; parts thereof
87089300 Clutches and parts thereof
87089400 Steering wheels, steering columns and steering boxes; parts thereof
87089500 Safety airbags with inflator system; parts thereof
87089900 Other
Hs Codes Heading Heading Description GST Rate
8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle[Rate Ref by SNo 402 in Sch III of Ntfn 01/2017 IGST]
Hs Code Item Description
870810 Bumpers and parts thereof :
87081010 For tractors
87081090 Other
87082100 Safety seat belts
87082900 Other
87083000 Brakes and servo-brakes; parts thereof
87084000 Gear boxes and parts thereof
87085000 Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof
87087000 Road wheels and parts and accessories thereof for tractors[Rate Ref by SNo 452I in Sch III of Ntfn 01/2017 IGST]
87088000 Suspension systems and parts thereof (including shock-absorbers)
87089100 Radiators and parts thereof
87089200 Silencers (mufflers) and exhaust pipes; parts thereof
87089300 Clutches and parts thereof
87089400 Steering wheels, steering columns and steering boxes; parts thereof
87089500 Safety airbags with inflator system; parts thereof
87089900 Other
Hs Codes Heading Heading Description GST Rate
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 fore
Hs Code Item Description
87091100 Electrical
87091900 Other
87099000 Parts
Hs Codes Heading Heading Description GST Rate
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles[Rate Ref by SNo 172 in Sch IV of Ntfn 01/2017 IGST]
Hs Code Item Description
87100000 TANKS AND OTHER ARMOURED FIGH-TING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES
Hs Codes Heading Heading Description GST Rate
8711 MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS;
Hs Code Item Description
871110 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
87111010 Mopeds
87111020 Motorised cycles
87111090 Other
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :
87112011 Of cylinder capacity not exceeding 75 cc
87112019 Other
87112021 Of cylinder capacity not exceeding 75 cc
87112029 Other
87112031 Of cylinder capacity not exceeding 75 cc
87112039 Other
87112091 Of cylinder capacity not exceeding 75 cc
87112099 Other
871130 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc :
87113010 Scooters
87113020 Motor-cycles
87113090 Other
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :
87114010 Motor-cycles
87114090 Other
87115000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
871160 With electric motor for propulsion:
87116010 Motor cycles
87116020 Scooters
87116030 Mopeds
87116090 Others
871190 Other:
87119010 Side cars
87119090 Other
Hs Codes Heading Heading Description GST Rate
8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,-(1) as a completely knocked down (CKD) kit containing all the necessar
Hs Code Item Description
871110 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
87111010 Mopeds
87111020 Motorised cycles
87111090 Other
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :
87112011 Of cylinder capacity not exceeding 75 cc
87112019 Other
87112021 Of cylinder capacity not exceeding 75 cc
87112029 Other
87112031 Of cylinder capacity not exceeding 75 cc
87112039 Other
87112091 Of cylinder capacity not exceeding 75 cc
87112099 Other
871130 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc :
87113010 Scooters
87113020 Motor-cycles
87113090 Other
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :
87114010 Motor-cycles
87114090 Other
87115000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
871160 With electric motor for propulsion:
87116010 Motor cycles
87116020 Scooters
87116030 Mopeds
87116090 Others
871190 Other:
87119010 Side cars
87119090 Other
Hs Codes Heading Heading Description GST Rate
8711 Motorcycles of engine capacity exceeding 350 cc.[Rate Ref by SNo.(53) in Ntfn 01/2017-Compensation Cess (Rate)]
Hs Code Item Description
871110 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
87111010 Mopeds
87111020 Motorised cycles
87111090 Other
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :
87112011 Of cylinder capacity not exceeding 75 cc
87112019 Other
87112021 Of cylinder capacity not exceeding 75 cc
87112029 Other
87112031 Of cylinder capacity not exceeding 75 cc
87112039 Other
87112091 Of cylinder capacity not exceeding 75 cc
87112099 Other
871130 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc :
87113010 Scooters
87113020 Motor-cycles
87113090 Other
871140 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :
87114010 Motor-cycles
87114090 Other
87115000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
871160 With electric motor for propulsion:
87116010 Motor cycles
87116020 Scooters
87116030 Mopeds
87116090 Others
871190 Other:
87119010 Side cars
87119090 Other
Hs Codes Heading Heading Description GST Rate
8712 BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED
Hs Code Item Description
871200 Bicycles and other cycles (including delivery tricycles), not motorised:
87120010 Bicycles
87120090 Other
Hs Codes Heading Heading Description GST Rate
8713 CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
Hs Code Item Description
871310 Not mechanically propelled :
87131010 Wheel chairs for invalid
87131090 Other
871390 Other :
87139010 Wheel chairs for invalid
87139090 Other
Hs Codes Heading Heading Description GST Rate
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled[Rate Ref by SNo 243 in Sch I of Ntfn 01/2017 IGST]
Hs Code Item Description
871310 Not mechanically propelled :
87131010 Wheel chairs for invalid
87131090 Other
871390 Other :
87139010 Wheel chairs for invalid
87139090 Other
Hs Codes Heading Heading Description GST Rate
8714 PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713
Hs Code Item Description
871410 Of motorcycles (including mopeds):
87141010 Saddles
87141090 Other
871420 Of carriages for disabled persons:
87142010 Mechanically propelled
87142020 Non-mechanically propelled
87142090 Other
87149100 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
871492 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149210 Bicycle rims
87149220 Bicycle spokes
87149290 Other
871493 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149310 Bicycle hubs
87149320 Bicycle free-wheels
87149390 Other
87149400 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
871495 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149510 Bicycle saddles
87149590 Other
87149600 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
871499 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149910 Bicycle chains
87149920 Bicycle wheels
87149990 Other
Hs Codes Heading Heading Description GST Rate
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712[Rate Ref by SNo 209 in Sch II of Ntfn 01/2017 IGST]
Hs Code Item Description
871410 Of motorcycles (including mopeds):
87141010 Saddles
87141090 Other
871420 Of carriages for disabled persons:
87142010 Mechanically propelled
87142020 Non-mechanically propelled
87142090 Other
87149100 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
871492 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149210 Bicycle rims
87149220 Bicycle spokes
87149290 Other
871493 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149310 Bicycle hubs
87149320 Bicycle free-wheels
87149390 Other
87149400 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
871495 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149510 Bicycle saddles
87149590 Other
87149600 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
871499 All goods other than Bicycle parts and components [Exemption Duty Ref by SNo(532) in Ntfn 50-Customs/2017 dated 30.06.2017]
87149910 Bicycle chains
87149920 Bicycle wheels
87149990 Other
Hs Codes Heading Heading Description GST Rate
8715 BABY CARRIAGES AND PARTS THEREOF
Hs Code Item Description
871500 Baby carriages and parts thereof:
87150010 Baby carriages
87150020 Parts
Hs Codes Heading Heading Description GST Rate
8715 Baby carriages and parts thereof[Rate Ref by SNo 403 in Sch III of Ntfn 01/2017 IGST]
Hs Code Item Description
871500 Baby carriages and parts thereof:
87150010 Baby carriages
87150020 Parts
Hs Codes Heading Heading Description GST Rate
8716 TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF
Hs Code Item Description
87161000 Trailers and semi-trailers of the caravan type, for housing or camping
87162000 Self-loading or self-unloading trailers for agricultural purposes[Rate Ref by SNo 210 in Sch II of Ntfn 01/2017 IGST]
87163100 Tanker trailers and tanker semi-trailers
87163900 Other
87164000 Other trailers and semi-trailers
871680 Other vehicles :
87168010 Hand propelled vehicles (e.g. hand carts, rickshaws and the like)
87168020 Animal drawn vehicles
87168090 Other
871690 Parts :
87169010 Parts and accessories of trailers
87169090 Other
Hs Codes Heading Heading Description GST Rate
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 vehicl
Hs Code Item Description
87161000 Trailers and semi-trailers of the caravan type, for housing or camping
87162000 Self-loading or self-unloading trailers for agricultural purposes[Rate Ref by SNo 210 in Sch II of Ntfn 01/2017 IGST]
87163100 Tanker trailers and tanker semi-trailers
87163900 Other
87164000 Other trailers and semi-trailers
871680 Other vehicles :
87168010 Hand propelled vehicles (e.g. hand carts, rickshaws and the like)
87168020 Animal drawn vehicles
87168090 Other
871690 Parts :
87169010 Parts and accessories of trailers
87169090 Other
Hs Codes Heading Heading Description GST Rate
8705 Following material and equipment for construction of roads based on the bio-based asphalt, namely:- (i) Bio-based asphalt sealer and preservation agent; (ii) Millings remover and crack filler; (iii) Asphalt remover and corrosion protectant; (iv) Spray
Hs Code Item Description
87051000 Crane lorries
87052000 Mobile drilling derricks
87053000 Fire fighting vehicles
87054000 Concrete-mixer lorries
87059000 Other
Hs Codes Heading Heading Description GST Rate
8702 (a) If imported as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub assemblies, for assembling a complete vehicle with engine, gearbox and transmission mechanism not in a pre-assembled condition;
Hs Code Item Description
870210 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87021011 Integrated monocoque vehicle, air-conditioned
87021012 Integrated monocoque vehicle, non air-conditioned
87021018 Other, air-conditioned
87021019 Other, non air-conditioned
87021021 Integrated monocoque vehicle, air-conditioned
87021022 Integrated monocoque vehicle, non air-conditioned
87021028 Other, air-conditioned
87021029 Other, non air-conditioned
870220 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
870220 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
87022011 Integrated monocoque vehicle, air-conditioned
87022012 Integrated monocoque vehicle, non air-conditioned
87022018 Other, air-conditioned
87022019 Other, non air-conditioned
87022021 Integrated monocoque vehicle, air-conditioned
87022022 Integrated monocoque vehicle, non air-conditioned
87022028 Other, air-conditioned
87022029 Other, non air-conditioned
870230 Motor vehicles for the transport of not more than 13 persons, including the driver[Rate Ref by SNo.(42) in Ntfn 01/2017-Compensation Cess (Rate)]
870230 With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
87023011 Integrated monocoque vehicle, air-conditioned
87023012 Integrated monocoque vehicle, non air-conditioned
87023018 Other, air-conditioned
87023019 Other, non air-conditioned
87023021 Integrated monocoque vehicle, air-conditioned
87023022 Integrated monocoque vehicle, non air-conditioned
87023028 Other, air-conditioned
87023029 Other, non air-conditioned
870240 With only electric motor for propulsion:
87024011 Integrated monocoque vehicle, air-conditioned
87024012 Integrated monocoque vehicle, non air-conditioned
87024018 Other, air-conditioned
87024019 Other, non air-conditioned
87024021 Integrated monocoque vehicle, air-conditioned
87024022 Integrated monocoque vehicle, non air-conditioned
87024028 Other, air-conditioned
87024029 Other, non air-conditioned
870290 Other:
87029011 Integrated monocoque vehicle, air-conditioned
87029012 Integrated monocoque vehicle, non air-conditioned
87029018 Other, air-conditioned
87029019 Other, non air-conditioned
87029021 Integrated monocoque vehicle, air-conditioned
87029022 Integrated monocoque vehicle, non-air-conditioned
87029028 Other, air-conditioned
87029029 Other, non air-conditioned
Hs Codes Heading Heading Description GST Rate
8704 (a) If imported as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub assemblies, for assembling a complete vehicle with engine, gearbox and transmission mechanism not in a pre-assembled condition;
Hs Code Item Description
870410 Dumpers designed for off-highway use :
87041010 With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
87041090 Other
870421 g.v.w. not exceeding 5 tonnes:
87042110 Refrigerated
87042120 Three-wheeled motor vehicles
87042190 Other
870422 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :
87042211 Refrigerated
87042219 Other
87042290 Other
870423 g.v.w. exceeding 20 tonnes :
87042311 Refrigerated
87042319 Other
87042390 Other
870431 g.v.w. not exceeding 5 tonnes :
87043110 Refrigerated
87043120 Three-wheeled motor vehicles
87043190 Other
870432 g.v.w. exceeding 5 tonnes:
87043211 Refrigerated
87043219 Other
87043290 Other
870490 Other :
87049011 Refrigerated
87049012 Electrically operated
87049019 Other
87049090 Other

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