GST Rate & HSN Code for Tractors & Motor Vehicles – Chapter 87

GST Rate & HSN Code for Tractors & Motor Vehicles – Chapter 87. GST Rates & HSN Codes for Tractors & Motor Vehicles – Motorcycles, Cars, Trailers & Accessories. Hello Friends GST Council Release GST E-Book which Contains GST Rates on various goods with HSN Code, here we provide Chapter Wise GST Rates for Easy Understanding. In this article we provide Chapter 87 GST Rates for Tractors & Motor Vehicles etc Items..

The historic Goods and Services Tax (GST) regime would have already been rolled out, with effect from July 1st 2017. Our Prime Minister said recently on the GST preparedness that it is indeed a turning point in the country’s economy and unprecedented moment in the country’s history. The implementation of this biggest tax reform since independence in the spirit of One Nation, One Market, One Tax will benefit our national economy. Here you may find GST Rate & HSN Code for Tractors & Motor Vehicles..

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GST Rate & HSN Code for Tractors & Motor Vehicles

GST Rate & HSN Code for Tractors & Motor Vehicles

HSN CodeDescriptionRate (%)
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles12
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)12
8702Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 )28
8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles28
8703Three wheeled vehicles28
8703Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.18
8703Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons ,other than those mentioned at S. Nos. 1308 to 1320 above28
8704Refrigerated motor vehicles18
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]28
8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)28
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 870528
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 870528
8708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle18
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]28
8709Works 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 vehicles28
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc)28
8711Motorcycles of engine capacity exceeding 350 cc.28
8712Bicycles and other cycles (including delivery tricycles), not motorised12
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled5
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 871212
8714Parts and accessories of vehicles of headings 8711 and 871318
8715Baby carriages and parts thereof18
8716Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]18
87162000Self-loading or self-unloading trailers for agricultural purposes12
87089900Hydraulic and its parts thereof for tractor18
87089900Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors18
87089400Steering wheels and its parts thereof for tractor18
87089300Clutch assembly and its parts thereof for tractors18
87089200Silencer assembly for tractors and arts thereof18
87089100(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
18
87087000Road wheels and parts and accessories thereof for tractors18
87085000Transaxles and its parts thereof for tractors18
87084000Gear boxes and parts thereof for tractors18
87083000Brakes assembly and its parts thereof for tractors18
87081010Bumpers and parts thereof for tractors18
87031010Electrically operated vehicles, including three wheeled electric motor vehicles.28
871680Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles12
870380Electrically operated vehicles, including three wheeled electric motor vehicles.28
870370Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870360Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870350Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870340Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870331Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870322Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870321Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.28
870240Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28
870230Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28
870220Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28
870210Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28
87Electrically operated vehicles, including two and three wheeled electric motor vehicles12

Disclaimer : Rates given below are updated as per 23rd GST council meeting on 10th November 2017 to the best of our information. There may be variations due to Government’s latest updates. We are not responsible for any wrong information. Against each rate, please check the “Effective from” date. If you need to check a rate before “Effective from”, please check on government website.

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