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 Code Description Rate (%)
8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 12
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 12
8702 Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 ) 28
8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles 28
8703 Three wheeled vehicles 28
8703 Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. 18
8703 Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons ,other than those mentioned at S. Nos. 1308 to 1320 above 28
8704 Refrigerated motor vehicles 18
8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 28
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 28
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 28
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 28
8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 18
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 28
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 28
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc) 28
8711 Motorcycles of engine capacity exceeding 350 cc. 28
8712 Bicycles and other cycles (including delivery tricycles), not motorised 12
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 5
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 12
8714 Parts and accessories of vehicles of headings 8711 and 8713 18
8715 Baby carriages and parts thereof 18
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] 18
87162000 Self-loading or self-unloading trailers for agricultural purposes 12
87089900 Hydraulic and its parts thereof for tractor 18
87089900 Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors 18
87089400 Steering wheels and its parts thereof for tractor 18
87089300 Clutch assembly and its parts thereof for tractors 18
87089200 Silencer assembly for tractors and arts thereof 18
87089100 (i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
18
87087000 Road wheels and parts and accessories thereof for tractors 18
87085000 Transaxles and its parts thereof for tractors 18
87084000 Gear boxes and parts thereof for tractors 18
87083000 Brakes assembly and its parts thereof for tractors 18
87081010 Bumpers and parts thereof for tractors 18
87031010 Electrically operated vehicles, including three wheeled electric motor vehicles. 28
871680 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 12
870380 Electrically operated vehicles, including three wheeled electric motor vehicles. 28
870370 Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870360 Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870350 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870340 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870331 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870322 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870321 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 28
870240 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28
870230 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28
870220 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28
870210 Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver 28
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 12

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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