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HSN Codes and GST Rates of Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
| HSN Code | HSN Description | GST Rate | |
|---|---|---|---|
Chapter 87 |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | ||
8701 |
TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) | ||
87011000 |
- | Single axle tractors | |
| - | Road tractors for semi-trailers: | ||
87012100 |
-- | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | |
87012200 |
-- | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | |
87012300 |
-- | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | |
87012400 |
-- | With only electric motor for propulsion | |
87012900 |
-- | Other | |
870130 |
- | Track-laying tractors : | |
| --- | Garden tractors : | ||
87013011 |
---- | Of engine capacity not exceeding 1,800 cc | |
87013019 |
---- | Other | |
| --- | Other : | ||
87013091 |
---- | Of engine capacity not exceeding 1,800 cc | |
87013099 |
---- | Other | |
| - | Other, of an engine power: | ||
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 | |
8702 |
MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS , INCLUDING THE DRIVER | ||
870210 |
- | With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| --- | Vehicles for transport of not more than 13 persons, including the driver: | ||
87021011 |
---- | Integrated monocoque vehicle, air-conditioned | |
87021012 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87021018 |
---- | Other, air-conditioned | |
87021019 |
---- | Other, non air-conditioned | |
| --- | Other: | ||
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: | |
| --- | Vehicles for transport of not more than 13 persons, including the driver: | ||
87022011 |
---- | Integrated monocoque vehicle, air-conditioned | |
87022012 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87022018 |
---- | Other, air-conditioned | |
87022019 |
---- | Other, non air-conditioned | |
| --- | Other: | ||
87022021 |
---- | Integrated monocoque vehicle, air-conditioned | |
87022022 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87022028 |
---- | Other, air-conditioned | |
87022029 |
---- | Other, non air-conditioned | |
870230 |
- | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| --- | Vehicles for transport of not more than 13 persons, including the driver: | ||
87023011 |
---- | Integrated monocoque vehicle, air-conditioned | |
87023012 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87023018 |
---- | Other, air-conditioned | |
87023019 |
---- | Other, non air-conditioned | |
| --- | Other: | ||
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: | |
| --- | Vehicles for transport of not more than 13 persons, including the driver: | ||
87024011 |
---- | Integrated monocoque vehicle, air-conditioned | |
87024012 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87024018 |
---- | Other, air-conditioned | |
87024019 |
---- | Other, non air-conditioned | |
| --- | Other: | ||
87024021 |
---- | Integrated monocoque vehicle, air-conditioned | |
87024022 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87024028 |
---- | Other, air-conditioned | |
87024029 |
---- | Other, non air-conditioned | |
870290 |
- | Other : | |
| --- | Vehicles for transport of not more than 13 persons, including the driver : | ||
87029011 |
---- | ntegrated monocoque vehicle, air-conditioned | |
87029012 |
---- | Integrated monocoque vehicle, non air-conditioned | |
87029018 |
---- | Other, air-conditioned | |
87029019 |
---- | Other, non air-conditioned | |
| --- | Other : | ||
87029021 |
---- | Integrated monocoque vehicle, air-conditioned | |
87029022 |
--- | Integrated monocoque vehicle, non air-conditioned | |
87029028 |
---- | Other, air-conditioned | |
87029029 |
---- | Other, non air-conditioned | |
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 | ||
870310 |
- | Vehicles specially designed for travelling on snow; golf cars and similar vehicles : | |
87031010 |
--- | Electrically operated | |
87031090 |
--- | Other | |
| - | Other vehicles, with only spark-ignition internal combustion piston engine : | ||
870321 |
-- | Of a cylinder capacity not exceeding 1,000 cc : | |
87032110 |
--- | Vehicles principally designed for the transport of more than seven persons, including the driver | |
87032120 |
--- | Three-wheeled vehicles | |
| --- | Other : | ||
87032191 |
---- | Motor cars | |
87032192 |
---- | Specialised transport vehicles such as ambulances, prison vans and the like | |
87032199 |
---- | Other | |
870322 |
-- | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : | |
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 | |
| --- | Other : | ||
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 | |
| --- | Other : | ||
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 | |
| --- | Other : | ||
87032491 |
---- | Motor cars | |
87032492 |
---- | Specialised transport vehicles such as ambulances, prison vans and the like | |
87032499 |
---- | Other | |
| - | Other vehicles, with only compression Ignition internal combustion piston engine (diesel or semi-diesel) : | ||
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 | |
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 | |
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 | |
| --- | Other : | ||
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 piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: | |
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 |
- | Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
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 |
- | Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
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 |
- | 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 | |
870390 |
- | Other : | |
87039000 |
- | Other | |
8704 |
MOTOR VEHICLES FOR THE TRANSPORT OF GOODS | ||
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 | |
| - | Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | ||
87041090 |
--- | Other | |
87042100 |
-- | g.v.w. not exceeding 5 tonnes | |
87042200 |
-- | g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | |
87042300 |
-- | g.v.w. exceeding 20 tonnes | |
| - | Other, with only spark-ignition internal combustion piston engine: | ||
87043100 |
-- | g.v.w. not exceeding 5 tonnes | |
87043200 |
-- | g.v.w. exceeding 5 tonnes | |
| - | Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | ||
87044100 |
-- | g.v.w. not exceeding 5 tonnes | |
87044200 |
-- | g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | |
87044300 |
-- | g.v.w. exceeding 20 tonnes | |
| - | Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | ||
87045100 |
-- | g.v.w. not exceeding 5 tonnes | |
87045200 |
-- | g.v.w. exceeding 5 tonnes | |
87046000 |
- | Other with only electric motor for propulsion | |
870490 |
- | Other : | |
| --- | Lorries and trucks: | ||
87049011 |
---- | Refrigerated | |
87049012 |
---- | Electrically operated | |
87049019 |
---- | Other | |
87049090 |
--- | Other | |
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 RADIOLOGICAL UNITS) | ||
87051000 |
- | Crane lorries | |
87052000 |
- | Mobile drilling derricks | |
87053000 |
- | Fire fighting vehicles | |
87054000 |
- | Concrete-mixer lorries | |
870590 |
- | Other : | |
87059010 |
--- | Lorries (Trucks) fitted with bridging systems | |
87059090 |
--- | Other | |
8706 |
CHASSIS FITTED WITH ENGINES , FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | ||
870600 |
- | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: | |
| --- | For the tractors of heading 8701 : | ||
87060011 |
---- | Of engine capacity not exceeding 1,800 cc | |
87060019 |
---- | Other | |
| --- | For the vehicles of heading 8702: | ||
87060021 |
---- | For transport of not more than thirteen persons, including the driver | |
87060029 |
---- | Other | |
| --- | For the motor vehicles of heading 8703: | ||
87060031 |
---- | For three-wheeled vehicles | |
87060039 |
---- | Other | |
| --- | For the motor vehicles of heading 8704: | ||
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 | |
8707 |
BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | ||
87071000 |
- | For the vehicles of heading 8703 | |
87079000 |
- | Other | |
8708 |
PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 | ||
870810 |
- | Bumpers and parts thereof : | |
87081010 |
--- | For tractors | |
87081090 |
--- | Other | |
| - | Other parts and accessories of bodies (including cabs ) : | ||
87082100 |
-- | Safety seat belts | |
87082200 |
-- | Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter | |
87082900 |
-- | Other | |
87083000 |
- | Brakes and servo-brakes and parts thereof | |
87084000 |
- | Gear boxes and parts thereof | |
87085000 |
- | Drive-axles with differential, whether or not provided with other transmission components Non-driving axles and parts thereof | |
87087000 |
- | Road wheels and parts and accessories thereof | |
87088000 |
- | Suspension system and parts thereof (including shock-absorbers) | |
| - | Other parts and accessories : | ||
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 inflater system; parts thereof | |
87089900 |
-- | Other | |
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 | ||
| - | Vehicles : | ||
87091100 |
-- | Electrical | |
87091900 |
-- | Other | |
87099000 |
- | Parts | |
87100000 |
TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED , WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | ||
8711 |
MOTORCYCLES (INCLUDING MOPEDS ) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE -CARS; | ||
871110 |
- | With internal combustion piston engine of a cylinder capacity not exceeding 50 cc: | |
87111010 |
--- | Mopeds | |
87111020 |
--- | Motorised cycles | |
87111090 |
--- | Other | |
871120 |
- | With internal combustion piston engine of a cylinder capacity not exceeding 50 cc but not exceeding 250 cc : | |
| --- | Scooters : | ||
87112011 |
---- | Of cylinder capacity not exceeding 75 cc | |
87112019 |
---- | Other | |
| --- | Motor cycles : | ||
87112021 |
---- | Of cylinder capacity not exceeding 75 cc | |
87112029 |
---- | Other | |
| --- | Mopeds : | ||
87112031 |
---- | Of cylinder capacity not exceeding 75 cc | |
87112039 |
---- | Other | |
| --- | Other : | ||
87112091 |
---- | Of cylinder capacity not exceeding 75 cc | |
87112099 |
---- | Other | |
871130 |
- | With 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 internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : | |
87114010 |
--- | Motor-cycles | |
87114090 |
--- | Other | |
87115000 |
- | With internal combustion piston engine of a cylinder capacity exceeding 800 cc | |
871160 |
- | With electric motor for propulsion: | |
87116010 |
--- | Motor cycles | |
87116020 |
--- | Scooters | |
87116030 |
--- | Mopeds | |
87116080 |
--- | E-bicycle or battery-operated pedal assisted vehicle | |
87116090 |
--- | Others | |
871190 |
- | Other : | |
87119010 |
--- | Side-cars | |
87119090 |
--- | Other | |
8712 |
BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES) , NOT MOTORISED | ||
871200 |
- | Bicycles and other cycles (including delivery tricycles), not motorised : | |
87120010 |
--- | Bicycles | |
87120090 |
--- | Other | |
8713 |
CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED: | ||
871310 |
- | Not mechanically propelled : | |
87131010 |
--- | Wheel chairs for invalid | |
87131090 |
--- | Other | |
871390 |
- | Other : | |
87139010 |
--- | Wheel chairs for invalid | |
87139090 |
--- | Other | |
8714 |
PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 | ||
871410 |
- | Of motorcycles (including mopeds): | |
87141010 |
--- | Saddles | |
87141090 |
--- | Other | |
871420 |
- | Of carriages for disabled persons : | |
87142010 |
--- | Mechanically propelled | |
87142020 |
--- | Non-mechanically propelled | |
87142090 |
--- | Other | |
| - | Other : | ||
87149100 |
-- | Frames and forks, and parts thereof | |
871492 |
-- | Wheel rims and spokes : | |
87149210 |
--- | Bicycle rims | |
87149220 |
--- | Bicycle spokes | |
87149290 |
--- | Other | |
871493 |
-- | Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels : | |
87149310 |
--- | Bicycle hubs | |
87149320 |
--- | Bicycle free-wheels | |
87149390 |
--- | Other | |
87149400 |
-- | Brakes, including coaster braking hubs and hub brakes, and parts thereof | |
871495 |
-- | Saddles : | |
87149510 |
--- | Bicycle saddles | |
87149590 |
--- | Other | |
87149600 |
-- | Pedals and crank-gear, and parts thereof | |
871499 |
-- | Other : | |
87149910 |
--- | Bicycle chains | |
87149920 |
--- | Bicycle wheels | |
87149990 |
--- | Other | |
8715 |
BABY CARRIAGES AND PARTS THEREOF | ||
871500 |
- | Baby carriages and parts thereof : | |
87150010 |
--- | Baby carriages | |
87150020 |
--- | Parts | |
8716 |
TRAILERS AND SEMI -TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED ; PARTS THEREOF | ||
87161000 |
- | Trailers and semi-trailers of the caravan type, for housing or camping | |
87162000 |
- | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | |
| - | Other trailers and semi-trailers for the transport of goods : | ||
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 |
