Chapter 8716 Tariff Headings
HSN Codes Chapter 87: Vehicles, cars, motorcycles
Chapter 87 of the GST HSN tariff classifies vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. This chapter contains 16 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 87
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver
GST Rate:
18%
18%
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
GST Rate:
18%Applies to some sub-codes
18%Applies to some sub-codes
18%Applies to some sub-codes
18%Applies to some sub-codes
40%Applies to some sub-codes
40%Applies to some sub-codes
18%
18%
18%
40%
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-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
GST Rate:
18%
Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705
GST Rate:
18%
Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705
GST Rate:
18%
Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
5%
18%
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
GST Rate:
18%
Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles
GST Rate:
5%
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars;
GST Rate:
18%
40%
Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised
GST Rate:
5%
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled
GST Rate:
5%
Parts And Accessories Of Vehicles Of Headings 8711 To 8713
GST Rate:
5%Applies to some sub-codes
5%
18%
Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |