A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
Tractors and motor vehicles are essential assets for various industries, including agriculture, construction, and transportation. Understanding the correct HSN code and applicable GST rate for these vehicles is crucial for businesses to maintain tax compliance and avoid penalties. Chapter 87 of the Harmonized System of Nomenclature (HSN) addresses the classification of tractors and motor vehicles, providing specific codes and tax rates for each type of vehicle.
In addition, obtaining GST registration is vital for businesses dealing with taxable goods and services, including tractors and motor vehicles, to ensure legal compliance and facilitate smooth transactions.
In this blog, we will explore the HSN codes and GST rates for tractors and motor vehicles under Chapter 87, offering insights into proper classification and the importance of GST registration. This will help businesses in the automotive and agricultural sectors ensure smooth operations and stay compliant with India’s taxation system.
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12% | Fuel Cell Motor Vehicles | 87 | 87 |
| 12% | Electrically operated vehicles, including two and three wheeled electric motor vehicles | 87 | No Export and Import HSN Codes Prescribed |
| 12% | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | 8710 | 87100000 |
| 12% | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 8701 | 87019100, 87019200, 87019300, 87019400, 87019500, 87011000, 87012010, 87012090, 87013011, 87013019, 87013091, 87013099, 87019010, 87019090 |
| 28% | Road Tractors for semi-trailers of engine capacity more than 1800 cc | 8701 | No Export and Import HSN Codes Prescribed |
| 28% | Motor vehicles for the transport of ten or more persons, including the driver (except 870210 ,870220, 870230, 870290 ) | 8702 | 870220, 870230, 870240, 870290, 87021011, 87021012, 87021018, 87021019, 87021021, 87021022, 87021028, 87021029, 87022011, 87022012, 87022018, 87022019, 87022021, 87022022, 87022028, 87022029, 87023011, 87023012, 87023018, 87023019, 87023021, 87023022, 87023028, 87023029, 87024011, 87024012, 87024018, 87024019, 87024021, 87024022, 87024028, 87024029, 87029011, 87029012, 87029018, 87029019, 87029021, 87029022, 87029028, 87029029, 87021011, 87021012, 87021019, 87021091, 87021092, 87021099, 87029011, 87029012, 87029013, 87029019, 87029020, 87029091, 87029092, 87029099 |
| 12% | Other Old and used vehicles | 8703 | No Export and Import HSN Codes Prescribed |
| 18% | Cars for physically handicapped persons, subject to the following conditions: a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. | 8703 | 870350, 870360, 870370, 870380, 87034010, 87034020, 87034030, 87034040, 87034090, 87035010, 87035020, 87035030, 87035040, 87035090, 87036010, 87036020, 87036030, 87036040, 87036090, 87037010, 87037020, 87037030, 87037040, 87037090, 87038010, 87038020, 87038030, 87038040, 87038090, 87031090, 87032110, 87032120, 87032191, 87032192, 87032199, 87032210, 87032220, 87032230, 87032291, 87032299, 87032310, 87032320, 87032391, 87032392, 87032399, 87032410, 87032420, 87032491, 87032492, 87032499, 87033110, 87033120, 87033191, 87033192, 87033199, 87033210, 87033220, 87033291, 87033292, 87033299, 87033310, 87033320, 87033391, 87033392, 87033399, 87039010, 87039090 |
| 18% | Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 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. | 8703 | No Export and Import HSN Codes Prescribed |
| 18% | Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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. | 8703 | No Export and Import HSN Codes Prescribed |
| 18% | Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. | 8703 | No Export and Import HSN Codes Prescribed |
| 28% | Hydrogen vehicles based on fuel cell tech 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. | 8703 | 870350, 870360, 870370, 870380, 87034010, 87034020, 87034030, 87034040, 87034090, 87035010, 87035020, 87035030, 87035040, 87035090, 87036010, 87036020, 87036030, 87036040, 87036090, 87037010, 87037020, 87037030, 87037040, 87037090, 87038010, 87038020, 87038030, 87038040, 87038090, 87031090, 87032110, 87032120, 87032191, 87032192, 87032199, 87032210, 87032220, 87032230, 87032291, 87032299, 87032310, 87032320, 87032391, 87032392, 87032399, 87032410, 87032420, 87032491, 87032492, 87032499, 87033110, 87033120, 87033191, 87033192, 87033199, 87033210, 87033220, 87033291, 87033292, 87033299, 87033310, 87033320, 87033391, 87033392, 87033399, 87039010, 87039090 |
| 28% | 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 than Cars for physically handicapped persons ,other than those mentioned at S. Nos. 1308 to 1320 above | 8703 | 870350, 870360, 870370, 870380, 87034010, 87034020, 87034030, 87034040, 87034090, 87035010, 87035020, 87035030, 87035040, 87035090, 87036010, 87036020, 87036030, 87036040, 87036090, 87037010, 87037020, 87037030, 87037040, 87037090, 87038010, 87038020, 87038030, 87038040, 87038090, 87031090, 87032110, 87032120, 87032191, 87032192, 87032199, 87032210, 87032220, 87032230, 87032291, 87032299, 87032310, 87032320, 87032391, 87032392, 87032399, 87032410, 87032420, 87032491, 87032492, 87032499, 87033110, 87033120, 87033191, 87033192, 87033199, 87033210, 87033220, 87033291, 87033292, 87033299, 87033310, 87033320, 87033391, 87033392, 87033399, 87039010, 87039090 |
| 28% | 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 | 8703 | 870350, 870360, 870370, 870380, 87034010, 87034020, 87034030, 87034040, 87034090, 87035010, 87035020, 87035030, 87035040, 87035090, 87036010, 87036020, 87036030, 87036040, 87036090, 87037010, 87037020, 87037030, 87037040, 87037090, 87038010, 87038020, 87038030, 87038040, 87038090, 87031090, 87032110, 87032120, 87032191, 87032192, 87032199, 87032210, 87032220, 87032230, 87032291, 87032299, 87032310, 87032320, 87032391, 87032392, 87032399, 87032410, 87032420, 87032491, 87032492, 87032499, 87033110, 87033120, 87033191, 87033192, 87033199, 87033210, 87033220, 87033291, 87033292, 87033299, 87033310, 87033320, 87033391, 87033392, 87033399, 87039010, 87039090 |
| 28% | Three wheeled vehicles | 8703 | 870350, 870360, 870370, 870380, 87034010, 87034020, 87034030, 87034040, 87034090, 87035010, 87035020, 87035030, 87035040, 87035090, 87036010, 87036020, 87036030, 87036040, 87036090, 87037010, 87037020, 87037030, 87037040, 87037090, 87038010, 87038020, 87038030, 87038040, 87038090, 87031090, 87032110, 87032120, 87032191, 87032192, 87032199, 87032210, 87032220, 87032230, 87032291, 87032299, 87032310, 87032320, 87032391, 87032392, 87032399, 87032410, 87032420, 87032491, 87032492, 87032499, 87033110, 87033120, 87033191, 87033192, 87033199, 87033210, 87033220, 87033291, 87033292, 87033299, 87033310, 87033320, 87033391, 87033392, 87033399, 87039010, 87039090 |
| 18% | Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 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. | 8703 | No Export and Import HSN Codes Prescribed |
| 18% | Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 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. | 8703 | No Export and Import HSN Codes Prescribed |
| 18% | Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. | 8703 | No Export and Import HSN Codes Prescribed |
| 12% | Other Old and used vehicles | 8703 | No Export and Import HSN Codes Prescribed |
| 28% | 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 vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 870321 | No Export and Import HSN Codes Prescribed |
| 28% | Electrically operated vehicles, including three wheeled electric motor vehicles. | 87031010 | No Export and Import HSN Codes Prescribed |
| 18% | Refrigerated motor vehicles | 8704 | 87041010, 87041090, 87042110, 87042120, 87042190, 87042211, 87042219, 87042290, 87042311, 87042319, 87042390, 87043110, 87043120, 87043190, 87043211, 87043219, 87043290, 87049011, 87049012, 87049019, 87049090 |
| 28% | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 8704 | 87041010, 87041090, 87042110, 87042120, 87042190, 87042211, 87042219, 87042290, 87042311, 87042319, 87042390, 87043110, 87043120, 87043190, 87043211, 87043219, 87043290, 87049011, 87049012, 87049019, 87049090 |
| 18% | 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, mobile workshops, mobile radiological unit) | 8705 | 87051000, 87052000, 87053000, 87054000, 87059000 |
| 28% | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 8706 | 87060011, 87060019, 87060021, 87060029, 87060031, 87060039, 87060041, 87060042, 87060043, 87060049, 87060050 |
| 28% | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 8707 | 87071000, 87079000 |
| 18% | Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle | 8708 | 87081090, 87082100, 87082900, 87088000, 87089500 |
| 28% | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 8708 | 87081090, 87082100, 87082900, 87088000, 87089500 |
| 18% | 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 | 8709 | 87091100, 87091900, 87099000 |
| 28% | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars (engine capacity not exceeding 350cc) | 8711 | 87116010, 87116020, 87116030, 87116090, 87111010, 87111020, 87111090, 87112011, 87112019, 87112021, 87112029, 87112031, 87112039, 87112091, 87112099, 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87119010, 87119091, 87119099 |
| 28% | Motorcycles of engine capacity exceeding 350 cc. | 8711 | 87116010, 87116020, 87116030, 87116090, 87111010, 87111020, 87111090, 87112011, 87112019, 87112021, 87112029, 87112031, 87112039, 87112091, 87112099, 87113010, 87113020, 87113090, 87114010, 87114090, 87115000, 87119010, 87119091, 87119099 |
| 12% | Bicycles and other cycles (including delivery tricycles), not motorised | 8712 | 87120010, 87120090 |
| 5% | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 8713 | 87131010, 87131090, 87139010, 87139090 |
| 12% | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 | 8714 | 87141010, 87141090, 87142010, 87142020, 87142090, 87149100, 87149210, 87149220, 87149290, 87149310, 87149320, 87149390, 87149400, 87149510, 87149590, 87149600, 87149910, 87149920, 87149990 |
| 18% | Parts and accessories of vehicles of headings 8711 and 8713 | 8714 | 87141010, 87141090, 87142010, 87142020, 87142090, 87149100, 87149210, 87149220, 87149290, 87149310, 87149320, 87149390, 87149400, 87149510, 87149590, 87149600, 87149910, 87149920, 87149990 |
| 18% | Baby carriages and parts thereof | 8715 | 87150010, 87150020 |
| 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] | 8716 | 87161000, 87163100, 87163900, 87164000, 87168010, 87168020, 87168090, 87169010, 87169090 |
| 12% | Self-loading or self-unloading trailers for agricultural purposes | 87162000 | No Export and Import HSN Codes Prescribed |
| 18% | Hydraulic and its parts thereof for tractor | 87089900 | No Export and Import HSN Codes Prescribed |
| 18% | Fender, Hood, wrapper, Grills, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 87089900 | No Export and Import HSN Codes Prescribed |
| 18% | Steering wheels and its parts thereof for tractor | 87089400 | No Export and Import HSN Codes Prescribed |
| 18% | Clutch assembly and its parts thereof for tractors | 87089300 | No Export and Import HSN Codes Prescribed |
| 18% | Silencer assembly for tractors and parts thereof | 87089200 | No Export and Import HSN Codes Prescribed |
| 18% | (i) Radiator assembly for tractors and parts thereof(ii) Cooling system for tractor engine and parts thereof | 87089100 | No Export and Import HSN Codes Prescribed |
| 18% | Road wheels and parts and accessories thereof for tractors | 87087000 | No Export and Import HSN Codes Prescribed |
| 18% | Transaxles and its parts thereof for tractors | 87085000 | No Export and Import HSN Codes Prescribed |
| 18% | Gear boxes and parts thereof for tractors | 87084000 | No Export and Import HSN Codes Prescribed |
| 18% | Brakes assembly and its parts thereof for tractors | 87083000 | No Export and Import HSN Codes Prescribed |
| 18% | Bumpers and parts thereof for tractors | 87081010 | No Export and Import HSN Codes Prescribed |
| 12% | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 871680 | No Export and Import HSN Codes Prescribed |
| 28% | Electrically operated vehicles, including three wheeled electric motor vehicles. | 870380 | No Export and Import HSN Codes Prescribed |
| 28% | 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 b) Three wheeled vehicles 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 | No Export and Import HSN Codes Prescribed |
| 28% | 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 b) Three wheeled vehicles 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. | 870360 | No Export and Import HSN Codes Prescribed |
| 28% | 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 b) Three wheeled vehicles 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. | 870350 | No Export and Import HSN Codes Prescribed |
| 28% | 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 b) Three wheeled vehicles 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 | No Export and Import HSN Codes Prescribed |
| 28% | 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 (59 of 1988) and the rules made there under. | 870331 | No Export and Import HSN Codes Prescribed |
| 28% | 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 vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 870322 | No Export and Import HSN Codes Prescribed |
| 28% | Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver | 870240 | No Export and Import HSN Codes Prescribed |
| 28% | Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver | 870230 | No Export and Import HSN Codes Prescribed |
| 28% | Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver | 870220 | No Export and Import HSN Codes Prescribed |
| 28% | Motor vehicles for the transport of 10 or more persons but not more than 13, including the driver | 870210 | No Export and Import HSN Codes Prescribed |
Disclaimer: The GST rates and HSN codes presented in this document are based on the author’s interpretation and may be updated periodically in accordance with prevailing regulations. This content is intended for informational purposes only and should not be considered professional advice or a formal recommendation. While reasonable efforts have been made to ensure accuracy, inadvertent errors or omissions may occur. Online Legal India shall not be held liable for any loss or damage arising from reliance on the information provided in this document.
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