GST Rates & HSN Codes of Tractors & Motor Vehicles

Chapter 87 – GST Rates and HSN Codes of Tractors & Motor Vehicles

The GST rates on Tractors & Motor Vehicles are from 0 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 8701 to 8716. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Tractors & Motor Vehicles

HSN CodeItems/ServicesRate (%)w.e.f.CESS (%)
87Fuel Cell Motor Vehicles1227/07/2018
87Electrically operated vehicles, including two and three wheeled electric motor vehicles1228/06/2017
8701Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)1228/06/2017
8701Road Tractors for semi-trailers of engine capacity more than 1800 cc2814/11/2017
8702Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 )2828/06/2017
8703Other Old and used vehicles1225/01/2018NIL
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.1828/06/2017NIL
8703Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 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.1825/01/2018NIL
8703Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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.1825/01/2018NIL
8703Old and used 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.1825/01/2018NIL
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.2828/06/2017NIL
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 above2828/06/201715
8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles2828/06/2017NIL
8703Three wheeled vehicles2828/06/2017NIL
8703Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 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.1825/01/2018NIL
8703Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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.1825/01/2018NIL
8703Old and used 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.1825/01/2018NIL
8703Other Old and used vehicles1225/01/2018NIL
8704Refrigerated motor vehicles1828/06/2017
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]2828/06/2017
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)1827/07/2018
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 87052828/06/2017
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 87052828/06/2017
8708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle1828/06/2017
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]2828/06/2017
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 vehicles1827/07/2018
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles1214/11/2018
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc)2828/06/2017
8711Motorcycles of engine capacity exceeding 350 cc.2828/06/20173
8712Bicycles and other cycles (including delivery tricycles), not motorised1228/06/2017
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled528/06/2017
8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 87121228/06/2017
8714Parts and accessories of vehicles of headings 8711 and 87131810/11/2017
8715Baby carriages and parts thereof1828/06/2017
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]1827/07/2018
87162000Self-loading or self-unloading trailers for agricultural purposes1228/06/2017
87089900Hydraulic and its parts thereof for tractor1818/08/2017
87089900Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors1818/08/2017
87089400Steering wheels and its parts thereof for tractor1818/08/2017
87089300Clutch assembly and its parts thereof for tractors1818/08/2017
87089200Silencer assembly for tractors and arts thereof1818/08/2017
87089100(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
1818/08/2017
87087000Road wheels and parts and accessories thereof for tractors1818/08/2017
87085000Transaxles and its parts thereof for tractors1818/08/2017
87084000Gear boxes and parts thereof for tractors1818/08/2017
87083000Brakes assembly and its parts thereof for tractors1818/08/2017
87081010Bumpers and parts thereof for tractors1818/08/2017
87031010Electrically operated vehicles, including three wheeled electric motor vehicles.2828/06/2017NIL
871680Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles1228/06/2017
870380Electrically operated vehicles, including three wheeled electric motor vehicles.2828/06/2017NIL
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.2828/06/2017NIL
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.2828/06/2017NIL
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.2828/06/2017NIL
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.2828/06/2017NIL
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.2828/06/20173
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.2828/06/20171
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.2828/06/20171
870240Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver2828/06/201716
870230Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver2828/06/201716
870220Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver2828/06/201716
870210Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver2828/06/201716

Here GST rates on Tractors & Motor Vehicles means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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