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GST Rates Applicable to Cars and Its Accessories

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 CodeDescriptionRate(%)
87Fuel Cell Motor Vehicles12%
8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles12%
8701Tractors (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 cc28%
8702Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 )28%
8703 Other Old and used vehicles12%
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. 18%
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.18%
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.18%
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.18%
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.28%
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 above28%
8703Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles28%
8703 Three wheeled vehicles28 %
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.18%
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.18%
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.18%
8703Other Old and used vehicles12%
8704Refrigerated motor vehicles18%
8704Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]28%
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)18%
8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 870528%
8707Bodies (including cabs), for the motor vehicles of headings 8701 to 870528%
8708Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle18%
8708Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]28%
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 vehicles18%
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc)28%
8711Motorcycles of engine capacity exceeding 350 cc.28%
8712Bicycles and other cycles (including delivery tricycles), not motorised12%
8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled5%
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 871212%
8714Parts and accessories of vehicles of headings 8711 and 871318%
8715Baby carriages and parts thereof18%
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]18%
87162000Self-loading or self-unloading trailers for agricultural purposes12%
87089900Hydraulic and its parts thereof for tractor18%
87089900Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors18%
87089400Steering wheels and its parts thereof for tractor18%
87089300Clutch assembly and its parts thereof for tractors18%
87089200Silencer assembly for tractors and arts thereof18%
87089100(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
18%
87087000Road wheels and parts and accessories thereof for tractors18%
87085000Transaxles and its parts thereof for tractors18%
87084000Gear boxes and parts thereof for tractors18%
87083000Brakes assembly and its parts thereof for tractors18%
87081010Bumpers and parts thereof for tractors18%
87031010Electrically operated vehicles, including three wheeled electric motor vehicles.28%
871680Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles12%
870380Electrically operated vehicles, including three, wheeled electric motor vehicles.28%
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 thereunder.28%
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 thereunder.28%
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 thereunder.28%
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 thereunder.28%
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.28%
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.28%
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.28%
870240Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28%
870230Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28%
870220Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28%
870210Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver28%
87Elethree-wheeledctrically operated vehicles, including two and three-wheeled electric motor vehicles

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Subodh Kumawat
Subodh has done with numerous professional degrees ranging from Human Rights to Banking along with MBA in HR Marketing. He is also interested in the field of tax-related articles and blog as per the industry based norms. Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. Working in SAG Infotech, he is a trusted author among the readers globally. View more posts
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