Different GST rates for different goods and services has been fixed by the GST council under seven slabs – 0%, 0.25%, 3%, 5%, 12%, 18% and 28%, which are mutable on government GST notifications on the demands of the economy. All goods and services are linked to Harmonized System Nomenclature (HSN) code on the basis of which 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.
Latest Update for Automobile Accessories Under GST
- 5th January 2022: Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) held ruled that an 18 per cent GST rate is applicable on bodybuilding, Tippers chassis, body mounting, Trucks, Trailers and Tankers. read order
HSN Code for vehicles has been listed in chapters 86 to 89. Chapter 87 of the HSN states HSN code is applicable to Tractors, Motor Vehicles and their parts (vehicles other than railway or tramway rolling stock, and parts and accessories thereof).
Here, we will be showcasing the GST rate and HSN code applicable to Tractors, Motor Vehicles and their parts. Below mentioned GST Rates are updated as per 31st GST council meeting which took place on 22nd December 2018.
GST Rates & HSN Code for Tractors & Motor Vehicles – Motorcycles, Cars, Trailers & Accessories
| HSN Code | Description | Rate(%) |
|---|---|---|
| 87 | Fuel Cell Motor Vehicles | 12% |
| 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% |
| 8701 | Road Tractors for semi-trailers of engine capacity more than 1800 cc | 28% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 ) | 28% |
| 8703 | Other Old and used vehicles | 12% |
| 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 | Old 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. | 18% |
| 8703 | Old 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. | 18% |
| 8703 | Old 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. | 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% |
| 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 | Old 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. | 18% |
| 8703 | Old 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. | 18% |
| 8703 | Old 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. | 18% |
| 8703 | Other Old and used vehicles | 12% |
| 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) | 18% |
| 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 | 18% |
| 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 thereunder. | 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 thereunder. | 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 thereunder. | 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 thereunder. | 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 | Elethree-wheeledctrically operated vehicles, including two and three-wheeled electric motor vehicles |
