GST rates and HSN code for Car.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Discs, Tapes, Solid-State Non-Volatile Storage Devices, Smart Cards And Other Media For The Recording Of Sound Or Of Other Phenomena, Whether Or Not Recorded, Including Matrices And Masters Production Of Discs, But Excluding Products Of Chapter 37 – Other | 85238090 | 18% | – | 01/07/2017 | – |
Electrical Apparatus For Line Telephony Or Line Telegraphy, Including Line Telephone Sets With Cordless Handsets And Telecommunication Apparatus For Carrier-Current Line Systems Or For Digital Line Systems; Videophones – Facsimile Machines And Teleprinter | 85172100 | 18% | – | 01/04/2020 15/11/2017 1/07/2017 | – | |
Coffee, tea, mate and spices | Nutmeg, Mace And Cardamoms – Cardamoms — Crushed Or Ground —Small Cardamom Seeds | 09083220 | 5% | – | 01/07/2017 | – |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Ships Derricks; Cranes Including Cable Cranes; Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane – Portal Or Pedestal Jib Cranes | 84263000 | 18% | – | 01/07/2017 | – |
Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8469 To 8472 – Parts And Accessories Of The Machines Of Heading 8471:- Other :Graphic And Intelligence Based Script Tec | 84733092 | 18% | – | 01/07/2017 | – | |
(waste and scrap) paper or paperboard | Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – |
Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
Articles of apparel and clothing accessories, knitted or crocheted | Women’Sor Girls Overcoats,Car-Coats, Capes, Cloaks,Anoraks (Including Skijackets), Wind-Cheaters, Windjackets And Similar Articles, Nitted Or Crocheted, Other Han Those Of Heading 6104(Sale Value Exceeding Rs 1000 Per Piece) | 6102 | 12% | – | 01/07/2017 | – |
Articles of apparel and clothing accessories, not knitted or crocheted | Womens Or Girls Overcoats, Car-Coats, Capes, Cloaks, Anoraks (Including Ski-Jackets), Wind-Cheaters, Wind-Jackets And Similar Articles, Other Than Those Of Heading 6204 – Other : Of Other Textile Materials : Of Silk : Wind And Ski-Jackets | 62029911 | 12% | – | 01/07/2017 | – |
Overcoats, Raincoats, Car-Coats, Capes, Cloaks And Similar Article | 62012010 | 12% | – | – | – | |
Iron and steel | Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Cold-Rolled (Cold-Reduced) : Containing By Weight Less Than 0.25% Of Carbon: Strip | 72112350 | 18% | – | 01/07/2017 | – |
Ferro-Alloys – Ferro-Chromium : Containing By Weight More Than 4% Of Carbon | 72024100 | 18% | – | 01/07/2017 | – | |
<strong>Car</strong>pets and other textile floor coverings | Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car | 57023210 | 12% | – | 13/10/2017 1/07/2017 | – |
Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up – Other Carpets And Other Textile Floor Coverings, Whether Or Not Made Up : Of Jute : Of Coir Jute | 57050032 | 12% | – | 01/07/2017 | – | |
elements or of isotopes | Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Other : Other | 29242990 | 18% | – | 01/07/2017 | – |
Rubber and articles thereof | Inner Tubes, Of Rubber – Of A Kind Used On Motor Cars (Including Station Wagons And Racing Cars), Buses Or Lorries : For Motor Cars | 40131010 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A C | 87032310 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
Cotton | Cotton, Not Carded Or Combed | 520100 | 5% | – | 01/07/2017 | – |
Edible vegetables and certain roots and tubers | Carrots, Turnips, Salad Beetroot, Salsify,Celeriac, Radishes And Similar Edibleroots, Fresh Or Chilled Other Other | 07069090 | 5% | – | 01/07/2017 | – |
Sugars and sugar confectionery | Other Sugars, Including Chemically Pure Lactose, Maltose, Glucose And Fructose, In Solid Form; Sugar Syrups Not Containing Added Flavouring Or Colouring Matter; Artificial Honey, Whether Or Not Mixed With Natural Honey; Caramel- Other Fructose And Fructo | 17026090 | 18% | – | 01/07/2017 | – |
Navigating the world of taxation and international trade requires understanding the Harmonized System Nomenclature (HSN) code. For the automotive industry, specifically when dealing with “cars,” knowing the precise HSN code is crucial for manufacturers, dealers, importers, and exporters. However, the provided data doesn’t directly offer a single HSN code for all cars. Instead, it presents a diverse set of items with their respective HSN codes and GST rates, with only one entry explicitly mentioning “cars.”
Let’s delve into the information we have and understand the context of HSN codes related to vehicles.
The most relevant entry in the provided data is:
This indicates that HSN code 8703 is the primary heading for “Motor cars and other motor vehicles principally designed for the transport of persons.” The sub-classification within 8703 further specifies the type of vehicle based on engine type and capacity.
It’s important to note that the GST and CESS rates for vehicles can be complex and depend on various factors, including engine capacity, type of fuel, and whether the vehicle is new or used. The multiple CESS rates associated with the given HSN code (87032310) highlight this complexity and the potential for rate revisions over time.
While the data doesn’t provide HSN codes for all categories of cars, it establishes 8703 as the key chapter for vehicles designed for transporting people. To find the precise HSN code for a specific car model, you would need to consider its engine type (spark-ignition petrol, compression-ignition diesel, electric, hybrid), engine capacity, and other specific characteristics as defined in the HSN classification.
The other entries in the data, ranging from electrical equipment to textiles and iron products, are not directly related to the HSN code for cars but represent a snapshot of various goods and their GST implications.
Chapter 87 of the HSN code primarily covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof, including cars.
Based on the data, HSN code 87032310 applies to petrol cars with an engine capacity exceeding 1500 CC but not exceeding 3000 CC.
No, the GST rate and especially the CESS rate can vary significantly for cars based on factors like engine capacity, fuel type, and other specifications, as seen with the multiple CESS rates for HSN 87032310.
To find the exact HSN code, you need to know the car’s engine type, engine capacity, and potentially other specific features. You can refer to the official customs tariff, the GST portal, or consult with a tax or customs professional.
The most up-to-date information on GST and CESS rates can be found on the official GST portal of the Indian government and through notifications issued by the Central Board of Indirect Taxes and Customs (CBIC).
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