Chapter 87 · Section XVII

HSN Code Chapter 87: Cars, two-wheelers, tractors and parts

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

Rate distribution

Code	Description	GST rate
8701	Tractors (other than tractors of heading 8709)	Varies
8702	Motor vehicles for the transport of ten or more persons	18%
8703	Motor cars and other motor vehicles principally designed	Varies
8704	Motor vehicles for the transport of goods	18%
8705	Special purpose motor vehicles, other than those	18%
8706	Chassis fitted with engines, for the motor vehicles	18%
8707	Bodies (including cabs), for the motor vehicles of headings	18%
8708	Parts and accessories of the motor vehicles of headings	Varies
8709	Works trucks, self-propelled, not fitted with lifting	18%
8710	Tanks and other armoured fighting vehicles, motorised	5%
8711	Motorcycles (including mopeds) and cycles fitted	Varies
8712	Bicycles and other cycles (including delivery tricycles)	5%
8713	Carriages for disabled persons, whether or not motorised	5%
8714	Parts and accessories of vehicles of headings 8711 to 8713	Varies
8715	Baby carriages and parts thereof	18%
8716	Trailers and semi-trailers, other vehicles, not	Varies

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.