HSN Codes for Vehicles & Auto Parts
Vehicles & automobile parts — HSN codes with applicable GST rates for 2026.
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GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 87 covers vehicles other than railway stock — cars, motorcycles, trucks, buses, tractors, bicycles, and parts and accessories. Automobile dealers, spare-parts traders and workshops bill using these codes.
GST on vehicles varies sharply. Electric vehicles attract a concessional rate, tractors and cycles are treated favourably, and most cars and motorcycles sit at the highest slab. Auto parts and accessories generally attract 18% or higher. Because the rate range is wide, confirm the exact code in the table.
Look up your vehicle or auto part below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
Rates are indicative — verify before you invoice. The rates below are compiled from publicly available GST rate schedules as on July 2026. GST rates and HSN/SAC classifications change through government notifications, and there is no single official consolidated HSN-wise rate list. Always confirm the current rate on the CBIC-GST portal or with a Chartered Accountant before issuing an invoice or filing a return.
| HSN Code | Description | GST Rate |
|---|---|---|
| 87 | 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... | 5% |
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 5% |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 18% |
| 8702 | 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 | 18% |
| 8702 | Diesel driven 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,... | 0% (Exempt) |
| 870210 | Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 | 0% (Exempt) |
| 870220 | Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 | 0% (Exempt) |
| 870230 | Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 | 0% (Exempt) |
| 870290 | Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 | 0% (Exempt) |
| 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine... | 18% |
| 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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538... | 40% |
| 8703 | Cars for physically handicapped persons, subject to the following conditions: Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of... | 0% (Exempt) |
| 87031010 | Electrically operated vehicles, including three wheeled electric motor vehicles. | 0% (Exempt) |
| 870321 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven 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... | 18% |
| 870321 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven 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... | 0% (Exempt) |
| 870322 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven 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... | 18% |
| 870322 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven 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... | 0% (Exempt) |
| 870331 | Diesel driven 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... | 18% |
| 870331 | Diesel driven 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,... | 0% (Exempt) |
| 870340 | Following Vehicles, with both spark-ignition internal | 18% |
| 870340 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry,... | 40% |
| 870340 | 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... | 0% (Exempt) |
| 870350 | 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... | 18% |
| 870350 | Motor vehicles with both compression- ignition internal combu stion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm Explanation.- For the... | 40% |
| 870350 | Following Vehicles, with both compression- ignition internal combustion piston engine diesel- or semi dieseland electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and... | 0% (Exempt) |
| 870360 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry,... | 40% |
| 870360 | 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... | 0% (Exempt) |
| 870370 | 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... | 18% |
| 870370 | Motor vehicles with both compression- ignition internal combu stion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm Explanation.- For the... | 40% |
| 870370 | Following Vehicles, with both compression- ignition internal combustion piston engine diesel- or semi dieseland electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and... | 0% (Exempt) |
| 870380 | Electrically operated vehicles, including three wheeled electric motor vehicles. | 0% (Exempt) |
| 8704 | Motor vehicles for the transport of goods, including Refrigerated motor vehicles | 18% |
| 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-mixer lorries, road sweeper lorries, spraying lorries,... | 18% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 18% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 18% |
| 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 5% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 18% |
| 87081010 | Bumpers and parts thereof for tractors | 5% |
| 87083000 | Brakes assembly and its parts thereof for tractors | 5% |
| 87084000 | Gear boxes and parts thereof for tractors | 5% |
| 87085000 | Transaxles and its parts thereof for tractors | 5% |
| 87087000 | Road wheels and parts and accessories thereof for tractors | 5% |
| 87089100 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof | 5% |
| 87089200 | Silencer assembly for tractors and parts thereof | 5% |
| 87089300 | Clutch assembly and its parts thereof for tractors | 5% |
| 87089400 | Steering wheels and its parts thereof for tractor | 5% |
| 87089900 | Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors. | 5% |
| 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... | 18% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 5% |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side- | 18% |
| 8711 | Motorcycles of engine capacity exceeding 350 cc | 40% |
| 8711 | Motorcycles of engine capacity exceeding 350 cc. | 0% (Exempt) |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 5% |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 5% |
| 8714 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 | 5% |
| 8714 | Parts and accessories of vehicles of heading 8711 | 18% |
| 871420 | Parts and accessories of carriage for disabled persons | 5% |
| 8715 | Baby carriages and parts thereof | 18% |
| 8716 | 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... | 18% |
| 87162000 | Self-loading or self-unloading trailers for agricultural purposes | 5% |
| 871680 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 5% |
Showing 61 HSN codes for this category.
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What is the GST rate on cars?
Most cars and motorcycles attract the highest GST slab, while electric vehicles are taxed at a concessional rate. Confirm the current figure from the table for your specific vehicle.
What is the GST rate on auto spare parts?
Automobile parts and accessories are generally taxed at 18%, with some categories higher. Check the specific entry for the part you are billing.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.