Chapter 87
Headings in HSN Chapter 87
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 8701 | Tractors (other than tractors of heading 8709) | 5% / 18% | 10% | 15 |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver | 5% / 18% | 20% | 40 |
| 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 | 5% / 18% / 40% | 70% | 61 |
| 8704 | Motor vehicles for the transport of goods | 5% / 18% | 40% | 17 |
| 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… | 5% / 18% | 10% | 6 |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 5% / 18% | 15% | 11 |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 5% / 18% | 15% | 2 |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 | 5% / 18% | 15% | 16 |
| 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… | 5% / 18% | 10% | 3 |
| 8710 | Tanks and other armoured fighting vehicles; motorised, whether or not fitted with weapons, and parts of such vehicles | 5% | Free | 1 |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; | 5% / 18% / 40% | 100% | 24 |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 5% | 10% / 20% | 2 |
| 8713 | Carriages for disabled persons; whether or not motorised or otherwise mechanically propelled | 5% | 10% | 4 |
| 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | 5% / 18% | 10% / 15% / 20% | 19 |
| 8715 | Baby carriages and parts thereof | 5% / 18% | 10% | 2 |
| 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | 5% / 18% | 10% | 10 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.