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Free Tools/HSN Code Finder/Chapter 87/HSN 8716
HSN 87164-Digit Heading

HSN 8716: Trailers and semi-trailers – GST Rate

HSN 8716 covers trailers and semi-trailers, other vehicles, not mechanically propelled, parts thereof. GST on HSN 8716 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 10 tariff items, for example 8716 10 00, 8716 20 00 and 8716 31 00.

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

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.

GST Rates for Heading 8716

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Self-loading or self-unloading trailers for agricultural purposes

Reference: Schedule I, S. No. 460 (Spec: 8716 20 00)
5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

Reference: Schedule I, S. No. 461 (Spec: 8716 80)
18%CGST 9% + SGST 9% / IGST 18%

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]

Reference: Schedule II, S. No. 549 (Spec: 8716)
Other entries in this chapter (2)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Reference: Schedule I, S. No. 440 (Spec: 87)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

Reference: Schedule I, S. No. 441 (Spec: 87)

Sub-Headings & Tariff Items Under 8716

Showing 17 sub-classification codes with complete hierarchy descriptions.

8716106-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Trailers And Semi-Trailers Of The Caravan Type, For Housing Or Camping

871610008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Trailers And Semi-Trailers Of The Caravan Type, For Housing Or Camping > Trailers And Semi-Trailers Of The Caravan Type, For Housing Or Camping

8716206-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Self-Loading Or Self-Unloading Trailers And Semi Trailers For Agricultural Purposes

871620008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Self-Loading Or Self-Unloading Trailers And Semi Trailers For Agricultural Purposes > Self-Loading Or Self-Unloading Trailers And Semi-Trailers For Agricultural Purposes

8716316-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Tanker Trailers And Tanker Semi-Trailers

871631008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Tanker Trailers And Tanker Semi-Trailers > Tanker Trailers And Tanker Semi-Trailers

8716396-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other

871639008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other > Other

8716406-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other Trailers And Semi-Trailers

871640008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other Trailers And Semi-Trailers > Other Trailers And Semi-Trailers

8716806-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other Vehicles :

871680108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other Vehicles : > Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like)

871680208-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other Vehicles : > Animal Drawn Vehicles

871680908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Other Vehicles : > Other

8716906-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Parts :

871690108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Parts : > Parts And Accessories Of Trailers

871690908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof > Parts : > Other

Other Headings in Chapter 87

HSN 8701
Tractors (Other Than Tractors Of Heading 8709)
HSN 8702
Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver
HSN 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
HSN 8704
Motor Vehicles For The Transport Of Goods
HSN 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-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
HSN 8706
Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705
HSN 8707
Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705
HSN 8708
Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705
HSN 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
HSN 8710
Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles
HSN 8711
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars;
HSN 8712
Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised
HSN 8713
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled
HSN 8714
Parts And Accessories Of Vehicles Of Headings 8711 To 8713
HSN 8715
Baby Carriages And Parts Thereof
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