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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 Codes as per First Schedule To Customs Tariff Act, 1975)

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

---- Integrated 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

--- Other:

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

--- Other:

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

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

87041090

--- Other

- Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):

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

87059000

- Other

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; parts thereof

87084000

- Gear boxes and parts thereof

87085000

- Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof

87087000

- Road wheels and parts and accessories thereof

87088000

- Suspension systems 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 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

24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)