GST rates and HSN code for Motor vehicle parts.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and <strong>parts</strong> and accessories thereof | Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1200Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870360 | NIL | – | – | |
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | 15% | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1500 Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | NIL | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (B) Three Wheeled Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | NIL | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (B) Three Wheeled Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870340 | NIL | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870360 | 15% | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (A) Motor Vehicles Cleared As Ambulances Duly Fitted With All The Fitments, Furniture And Accessories Necessary For An Ambulance From The Factory Manufacturing Such Motor Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870340 | NIL | – | – | ||
| 8706 Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705 For The Motor Vehicles Of Heading 8704: For Three-Wheeled Motor Vehicle | 87060041 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870750 | 15% | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (B) Three Wheeled Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870550 | NIL | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (A) Motor Vehicles Cleared As Ambulances Duly Fitted With All The Fitments, Furniture And Accessories Necessary For An Ambulance From The Factory Manufacturing Such Motor Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870360 | NIL | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1200Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870340 | NIL | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (A) Motor Vehicles Cleared As Ambulances Duly Fitted With All The Fitments, Furniture And Accessories Necessary For An Ambulance From The Factory Manufacturing Such Motor Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870450 | NIL | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (B) Three Wheeled Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870360 | NIL | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (C) Motor Vehicles Of Engine Capacity Not Exceeding 1500 Cc And Of Length Not Exceeding 4000 Mm Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870650 | NIL | – | – | ||
| Following Vehicles, With Both Spark-Ignition Internal Combustion Reciprocating Piston Engine And Electric Motor As Motors For Propulsion; (D) Motor Vehicles Other Than Those Mentioned At (A), (B) And (C) Above. Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870340 | 15% | – | – | ||
| Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (A) Motor Vehicles Cleared As Ambulances Duly Fitted With All The Fitments, Furniture And Accessories Necessary For An Ambulance From The Factory Manufacturing Such Motor Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. | 870370 | NIL | – | – | ||
| Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driverwith Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel)Other : Integrated Moncoque Vehicle | 87021091 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other Vehicles For Transport Of Not More Than13 Persons, Including The Driver: Integrated Monocoque Vehicle | 87029011 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other Integrated Monocoque Vehicle | 87029091 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – |
Navigating the world of GST for motor vehicle parts can be complex, as the Harmonized System of Nomenclature (HSN) code is not a one-size-fits-all solution. The classification depends heavily on the specific part, its function, and the type of vehicle it’s used for.
For most general parts and accessories of motor vehicles, the HSN code falls under Chapter 87, specifically within the 8708 heading. This includes a wide range of components such as brakes, clutches, radiators, and gearboxes. Most of these parts are subject to a standard GST rate of 18%. However, some specific items or parts of tractors may have a different rate.
Other parts may fall under different HSN codes depending on their nature. For instance, a chassis fitted with an engine for a three-wheeled motor vehicle has an HSN code of 87060041 with a GST rate of 28%. Similarly, the body of a motor vehicle has its own HSN code under 8707. It is important for businesses and individuals to correctly identify the HSN code for each component to ensure proper GST compliance.
The general HSN code for most motor vehicle parts and accessories is 8708.
The GST rate for most motor vehicle parts is 18%.
A chassis fitted with an engine can have different GST rates, but a chassis for a three-wheeled vehicle is subject to a 28% GST.
Motor vehicles and their parts are classified under HSN Chapter 87.
Ambulances, when cleared from the factory with all necessary fittings, may have a NIL GST rate.
Proper HSN classification ensures correct GST payment and compliance for both manufacturers and dealers.
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