Rate at a Glance
Chapter 87
GST rate guide
Tractors attract 5%, and electric vehicles 5%. Small cars and motorcycles up to 350 cc are taxed at 18%, larger cars and motorcycles above 350 cc at 40%, and bicycles at 5%. Most vehicle parts are taxed at 18%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 21 HSN codes under 8704
| HSN code | Description |
|---|---|
| 87041010 | Dumpers designed for off-highway use: : with net weight (excluding pay-load) exceeding 8 tonnes and maximum pay load capacity not less than 10 tonnes |
| 87041090 | Dumpers designed for off-highway use: other |
| 87042110 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes refrigerated |
| 87042120 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles |
| 87042190 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes other |
| 87042211 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated |
| 87042219 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other |
| 87042290 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other |
| 87042311 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes: lorries and trucks: refrigerated |
| 87042319 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes: lorries and trucks: other |
| 87042390 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes other |
| 87043110 | Other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes: refrigerated |
| 87043120 | Other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles |
| 87043190 | Other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes other |
| 87043211 | Other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated |
| 87043219 | Other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other |
| 87043290 | Other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other |
| 87049011 | Other: lorries and trucks: refrigerated |
| 87049012 | Other: lorries and trucks: electrically operated |
| 87049019 | Other: lorries and trucks: other |
| 87049090 | Other: lorries and trucks: other other |
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FAQs
What is an HSN code?
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