GST tax rate on - 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

HS Description Percentage
871420

Parts and accessories of carriage for disabled persons

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
87

Electrically operated vehicles, including two and three wheeled electric vehicles.
Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
8713

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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
87

Fuel Cell Motor Vehicles

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
8701

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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
8710

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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
8712

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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
8714

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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
87162000

Self-loading or self-unloading trailers for agricultural purposes

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
871680

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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
8702

Buses for use in public transport which exclusively run on Bio-fuels

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
8703

Following motor vehicles of length not exceeding 4000 mm, namely: -
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
8704

Refrigerated motor vehicles

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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)

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
8708

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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
8715

Baby carriages and parts thereof

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87081010

Bumpers and parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87083000

Brakes assembly and its parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87084000

Gear boxes and parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87085000

Transaxles and its parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87087000

Road wheels and parts and accessories thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87089100

(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87089200

Silencer assembly for tractors and parts thereof

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87089300

Clutch assembly and its parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87089400

Steering wheels and its parts thereof for tractor

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87089900

Hydraulic and its parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
87089900

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
8701

Road tractors for semi-trailers of engine capacity more than 1800 cc

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8702

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
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]

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8704

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

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8706

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

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8707

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

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8708

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

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
8714

Parts and accessories of vehicles of headings 8711

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
870210

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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
870290

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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
870230

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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
870220

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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
87

All old and used motor vehicles
Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
8702

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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
87031010

Electrically operated vehicles, including three wheeled electric motor vehicles. 

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870380

Electrically operated vehicles, including three wheeled electric motor vehicles. 

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
8703

Three wheeled vehicles

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 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
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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870360

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(a)   Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870340

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(b)   Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870360

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(b)   Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870340

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(c)   Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870360

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(c)   Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870340

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(d)   Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
870360

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;
(d)   Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
870450

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(a)   Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 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
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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870550

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(b)  Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870370

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(b)  Three wheeled vehicles
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870650

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(c)   Motor vehicles of engine capacity not exceeding 1500 cc and   of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870370

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(c)   Motor vehicles of engine capacity not exceeding 1500 cc and   of length not exceeding 4000 mm
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - NIL
870750

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(d)  Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
870370

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(d)  Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 15%
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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 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.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 3%
8703

Motor vehicles of engine capacity not exceeding 1500 cc

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 17%
8703

Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 20%
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 clearance of 170 mm. and above.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 22%
8711

Motorcycles of engine capacity exceeding 350 cc.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 3%

6 Digit HS Code for chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

4 Digit HS Code for chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

8 Digit HS Code for chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof