The GST Council has set different tax rates for various goods and services, divided into categories such as 0%, 0.25%, 3%, 5%, 18%, and 40%. These rates may change based on government announcements in response to economic needs.
All goods and services are linked to the Harmonised System Nomenclature (HSN) code, based on which the GST rate is leviable. HSN code determines the rate of tax applicable to a good, while SAC (Services Accounting Codes) determines the rate of tax applicable to a service in a Nation.
HSN Code for vehicles has been listed in chapters 86 to 89. Chapter 87 of the HSN states that the HSN code applies to Tractors, Motor Vehicles and their parts (vehicles other than railway or tramway rolling stock, and parts and accessories thereof).
56th GST Council Meeting Updates
- In the 56th GST Council meeting, a uniform GST rate of 18% was applied to all auto parts, effective from 22nd September 2025.
GST Rates & HSN Code for Tractors & Motorcycles, Cars, Trailers & Accessories
| HSN Code | Description | Rate(%) |
|---|---|---|
| 9401, 20, 00 | Car Seats | 18% |
| 87 | Fuel Cell Motor Vehicles | 5% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 5% |
| 8701 | Road Tractors for semi-trailers of engine capacity more than 1800 cc | 18% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver (except 870210, 870220, 870230, 870290 ) | 18% |
| 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 | 40% |
| 8703 | Motor Car 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. | 18% |
| 8703 | Motor Car diesel-driven engine capacity of 1500 cc or more, and of a length of 4000 mm | 18% |
| 8702 or 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 | 18% |
| 8703 | Three wheeled vehicles | 18 % |
| 8703 40, 8703 60 | Motor vehicles with both spark-ignition of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 18% |
| 870340, 870360 | Motor vehicles with both spark-ignition of engine capacity exceeding 1200cc or of length exceeding 4000 mm | 40% |
| 8703 50, 8703 70 | Motor vehicles with both compression-ignition engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 18% |
| 870350, 870370 | Motor vehicles with both compression-ignition engine capacity exceeding 1500cc or of length exceeding 4000 mm | 40% |
| 8704 | Refrigerated motor vehicles | 18% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 18% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 18% |
| 8708 | Following parts of tractors, namely: a. Rear Tractor wheel rim b. tractor centre housing c. tractor housing transmission, d. tractor support front axle | 5% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 18% |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc) | 18% |
| 8711 | Motorcycles of engine capacity exceeding 350 cc. | 40% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 5% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 5% |
| 8714 | Parts and accessories of vehicles of headings 8711 and 8713 | 18% |
| 8714 | Hand-propelled vehicles (e.g. hand carts, rickshaws and the like); animal-drawn vehicles] | 5% |
| 87089900 | Hydraulic Pump and its parts thereof for a tractor | 5% |
| 87089900 | Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 5% |
| 8708 94 00 | Steering wheels and its parts thereof for tractor | 5% |
| 87089300 | Clutch assembly and its parts thereof for tractors | 5% |
| 87089200 | Silencer assembly for tractors and arts thereof | 5% |
| 87089100 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof | 5% |
| 87087000 | Road wheels for tractors with parts and accessories | 5% |
| 87085000 | Transaxles and its parts there of for tractors | 5% |
| 87084000 | Gear-boxes and parts thereof for tractors | 5% |
| 87083000 | Brakes-assembly and its parts thereof for tractors | 5% |
| 87081010 | Bumpers and parts thereof for tractors | 5% |
| 87 | Elethree-wheeledctrically operated vehicles, including two and three-wheeled electric motor vehicles | 5% |
