IntelligentGST
HSN chapter 87

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

16 headings · 384 codes

8701870287038704870587068707870887098710871187128713871487158716

8701Tractors (other than tractors of heading 8709)

CodeDescription
870110Sub-headingSingle axle tractors
87011000Tariff itemSingle axle tractors
870120Sub-headingRoad tractors for semi-trailers
87012010Tariff itemTractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc
87012090Tariff itemTractors (other than tractors ofheading 8709) road tractors for semi-trailers other
870121Sub-headingWith only compression-ignition internal combustion piston engine (diesel or semi-diesel)
87012100Tariff itemWith only compression-ignition internal combustion piston engine (diesel or semi-diesel)
870122Sub-headingWith both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
87012200Tariff itemWith both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
870123Sub-headingWith both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
87012300Tariff itemWith both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
870124Sub-headingWith only electric motor for propulsion
87012400Tariff itemWith only electric motor for propulsion
870129Sub-headingOther
87012900Tariff itemOther
870130Sub-headingTrack-laying tractors:
87013011Tariff itemOf engine capacity not exceeding 1,800 cc
87013019Tariff itemOther
87013091Tariff itemOf engine capacity not exceeding 1,800 cc
87013099Tariff itemOther
870190Sub-headingOther
87019010Tariff itemTractors (other than tractors of heading 8709 other: of engine capacity not exceeding 1,800 cc
87019090Tariff itemTractors (other than tractors ofheading 8709 other:tractors (other than tractors ofheading 8709 other
870191Sub-headingNot exceeding 18 kw
87019100Tariff itemNot exceeding 18 kW
870192Sub-headingExceeding 18 kw but not exceeding 37 kw
87019200Tariff itemExceeding 18 kW but not exceeding 37 kW
870193Sub-headingExceeding 37 kw but not exceeding 75 kw
87019300Tariff itemExceeding 37 kW but not exceeding 75 kW
870194Sub-headingExceeding 75 kw but not exceeding 130 kw
87019400Tariff itemExceeding 75 kW but not exceeding 130 kW
870195Sub-headingExceeding 130 kw
87019500Tariff itemExceeding 130 kW

8702Motor vehicles for the transport of ten or more persons, including the driver

CodeDescription
870210Sub-headingWith only compression-ignition internal combustion piston engine (diesel or semi-diesel)
87021011Tariff itemIntegrated monocoque vehicle, air-conditioned
87021012Tariff itemIntegrated monocoque vehicle, non air-conditioned
87021018Tariff itemOther, air-conditioned
87021019Tariff itemOther, non air-conditioned
87021021Tariff itemIntegrated monocoque vehicle, air-conditioned
87021022Tariff itemIntegrated monocoque vehicle, non air-conditioned
87021028Tariff itemOther, air-conditioned
87021029Tariff itemOther, non air-conditioned
87021091Tariff itemMotor vehicles for the transport of ten or more persons, including the driverwith compression-ignition internalcombustion piston engine (diesel or semidiesel)other: integrated moncoque vehicle
87021092Tariff itemMotor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other: air-conditioned vehicle
87021099Tariff itemMotor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other:other
870220Sub-headingWith both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
87022011Tariff itemIntegrated monocoque vehicle, air-conditioned
87022012Tariff itemIntegrated monocoque vehicle, non air-conditioned
87022018Tariff itemOther, air-conditioned
87022019Tariff itemOther, non air-conditioned
87022021Tariff itemIntegrated monocoque vehicle, air-conditioned
87022022Tariff itemIntegrated monocoque vehicle, non air-conditioned
87022028Tariff itemOther, air-conditioned
87022029Tariff itemOther, non air-conditioned
870230Sub-headingWith both spark-ignition internal combustion piston engine and electric motor as motors for propulsion propulsion:
87023011Tariff itemIntegrated monocoque vehicle, air-conditioned
87023012Tariff itemIntegrated monocoque vehicle, non air-conditioned
87023018Tariff itemOther, air-conditioned
87023019Tariff itemOther, non air-conditioned
87023021Tariff itemIntegrated monocoque vehicle, air-conditioned
87023022Tariff itemIntegrated monocoque vehicle, non air-conditioned
87023028Tariff itemOther, air-conditioned
87023029Tariff itemOther, non air-conditioned
870240Sub-headingWith only electric motor for propulsion:
87024011Tariff itemIntegrated monocoque vehicle, air-conditioned
87024012Tariff itemIntegrated monocoque vehicle, non air-conditioned
87024018Tariff itemOther, air-conditioned
87024019Tariff itemOther, non air-conditioned
87024021Tariff itemIntegrated monocoque vehicle, air-conditioned
87024022Tariff itemIntegrated monocoque vehicle, non air-conditioned
87024028Tariff itemOther, air-conditioned
87024029Tariff itemOther, non air-conditioned
870290Sub-headingOther:
87029011Tariff itemIntegrated monocoque vehicle, air-conditioned
87029012Tariff itemIntegrated monocoque vehicle, non air-conditioned
87029013Tariff itemMotor vehicles for the transport of ten or more persons, including the driver other: vehicles for transport of not more than13 persons, including the driver: electrically operated
87029018Tariff itemOther, air-conditioned
87029019Tariff itemOther, non air-conditioned
87029020Tariff itemMotor vehicles for the transport of ten or more persons, including the driver other vehicles for transport of not more than13 persons, including the driver:electrically operated vehicles not elsewhere included or specified
87029021Tariff itemIntegrated monocoque vehicle, air-conditioned
87029022Tariff itemIntegrated monocoque vehicle, non air-conditioned
87029028Tariff itemOther, air-conditioned
87029029Tariff itemOther, non air-conditioned
87029091Tariff itemMotor vehicles for the transport of ten or more persons, including the driver other integrated monocoque vehicle
87029092Tariff itemMotor vehicles for the transport of ten or more persons, including the driver other:air-conditioned vehicle
87029099Tariff itemMotor vehicles for the transport of ten or more persons, including the driver other:other

8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

CodeDescription
870310Sub-headingVehicles specially designed for travelling on snow, golf cars and similar vehicles:
87031010Tariff itemElectrically operated
87031090Tariff itemOther
870321Sub-headingOf a cylinder capacity not exceeding 1,000 cc:
87032110Tariff itemVehicles principally designed for the transport of more than seven persons, including the driver
87032120Tariff itemThree-wheeled vehicles
87032191Tariff itemMotor cars
87032192Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87032199Tariff itemOther
870322Sub-headingOf a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
87032210Tariff itemVehicles principally designed for the transport of more than seven persons, including the driver
87032220Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87032230Tariff itemThree-wheeled vehicles
87032291Tariff itemMotor cars
87032299Tariff itemOther
870323Sub-headingOf a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
87032310Tariff itemVehicles principally designed for the transport of more than seven persons including the driver
87032320Tariff itemThree-wheeled vehicles
87032391Tariff itemMotor cars
87032392Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87032399Tariff itemOther
870324Sub-headingOf a cylinder capacity exceeding 3,000 cc:
87032410Tariff itemVehicles principally designed for the transport of more than seven persons, including the driver
87032420Tariff itemThree-wheeled vehicles
87032491Tariff itemMotor cars
87032492Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87032499Tariff itemOther
870331Sub-headingOf a cylinder capacity not exceeding 1,500 cc:
87033110Tariff itemVehicles principally designed for the transport of more than seven persons, including the driver
87033120Tariff itemMotor 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 compression ignition internal combustion piston engine (diesel or semi-diesel): of a cylinder capacity not exceeding 1,500 cc: three-wheeled vehicles
87033191Tariff itemMotor cars
87033192Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87033199Tariff itemOther
870332Sub-headingOf a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
87033210Tariff itemVehicles principally designed for the transport of more than seven persons, including the driver
87033220Tariff itemMotor 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 compression ignition internal combustion piston engine (diesel or semi-diesel): of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc three-wheeled vehicles
87033291Tariff itemMotor cars
87033292Tariff itemSpecialized transport vehicles such as ambulances, prison vans and the like
87033299Tariff itemOther
870333Sub-headingOf a cylinder capacity exceeding 2,500 cc:
87033310Tariff itemVehicles principally designed for the transport of more than seven persons, including the driver
87033320Tariff itemThree-wheeled vehicles
87033391Tariff itemMotor cars
87033392Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87033399Tariff itemOther
870340Sub-headingOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
87034010Tariff itemVehicles principally designed for transport of more than seven persons, including driver
87034020Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87034030Tariff itemMotor cars
87034040Tariff itemThree-wheeled vehicles
87034090Tariff itemOther
870350Sub-headingOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
87035010Tariff itemVehicles principally designed for transport of more than seven persons, including driver
87035020Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87035030Tariff itemMotor cars
87035040Tariff itemThree-wheeled vehicles
87035090Tariff itemOther
870360Sub-headingOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
87036010Tariff itemVehicles principally designed for transport of more than seven persons, including driver
87036020Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87036030Tariff itemMotor cars
87036040Tariff itemThree-wheeled vehicles
87036090Tariff itemother
870370Sub-headingOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
87037010Tariff itemVehicles principally designed for transport of more than seven persons, including driver
87037020Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87037030Tariff itemMotor cars
87037040Tariff itemThree-wheeled vehicles
87037090Tariff itemOther
870380Sub-headingOther vehicles, with only electric motor for propulsion:
87038010Tariff itemVehicles principally designed for transport of more than seven persons, including driver
87038020Tariff itemSpecialised transport vehicles such as ambulances, prison vans and the like
87038030Tariff itemMotor cars
87038040Tariff itemThree-wheeled vehicles
87038090Tariff itemOther
870390Sub-headingOther
87039000Tariff itemOther
87039010Tariff itemMotor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars others: electrically operated
87039090Tariff itemMotor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars others: other

8704Motor vehicles for the transport of goods

CodeDescription
870410Sub-headingDumpers designed for off-highway use:
87041010Tariff itemWith net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
87041090Tariff itemOther
870421Sub-headingg.v.w. not exceeding 5 tonnes
87042100Tariff itemG.v.w. not exceeding 5 tonnes
87042110Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes refrigerated
87042120Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
87042190Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes other
870422Sub-headingG.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
87042200Tariff itemG.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
87042211Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated
87042219Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other
87042290Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other
870423Sub-headingg.v.w. exceeding 20 tonnes
87042300Tariff itemG.v.w. exceeding 20 tonnes
87042311Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes: lorries and trucks: refrigerated
87042319Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes: lorries and trucks: other
87042390Tariff itemMotor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes other
870431Sub-headingg.v.w. not exceeding 5 tonnes
87043100Tariff itemG.v.w. not exceeding 5 tonnes
87043110Tariff itemMotor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes: refrigerated
87043120Tariff itemMotor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
87043190Tariff itemMotor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes other
870432Sub-headingg.v.w. exceeding 5 tonnes
87043200Tariff itemG.v.w. exceeding 5 tonnes
87043211Tariff itemMotor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated
87043219Tariff itemMotor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other
87043290Tariff itemMotor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other
870441Sub-headingG.v.w. not exceeding 5 tonnes
87044100Tariff itemG.v.w. not exceeding 5 tonnes
870442Sub-headingG.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
87044200Tariff itemG.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
870443Sub-headingG.v.w. exceeding 20 tonnes
87044300Tariff itemG.v.w. exceeding 20 tonnes
870451Sub-headingG.v.w.not exceeding 5 tonnes
87045100Tariff itemG.v.w.not exceeding 5 tonnes
870452Sub-headingG.v.w. exceeding 5 tonnes
87045200Tariff itemG.v.w. exceeding 5 tonnes
870460Sub-headingOther with only electric motor for propulsion
87046000Tariff itemOther with only electric motor for propulsion
870490Sub-headingOther:
87049011Tariff itemRefrigerated
87049012Tariff itemElectrically operated
87049019Tariff itemOther
87049090Tariff itemOther

8705Special 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-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)

8706Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

CodeDescription
87071000Tariff itemFor the vehicles of heading 8702
87079000Tariff itemOther

8708Parts and accessories of the motor vehicles of headings 8701 to 8705

CodeDescription
870810Sub-headingBumpers and parts thereof:
87081010Tariff itemFor tractors
87081090Tariff itemOther
870821Sub-headingSafety seat belts
87082100Tariff itemSafety seat belts
870822Sub-headingFront windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter
87082200Tariff itemFront windscreens (windshields), rear windows and other windows specified in sub-heading note 1 to this chapter
870829Sub-headingOther
87082900Tariff itemOther
870830Sub-headingBrakes and servo-brakes, parts thereof
87083000Tariff itemBrakes and servo-brakes, parts thereof
87083100Tariff itemParts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof mounted brake linings
87083900Tariff itemParts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof other
870840Sub-headingGear boxes and parts thereof
87084000Tariff itemGear boxes and parts thereof
870850Sub-headingDrive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof
87085000Tariff itemDrive-axles with differential, whether or not provided with other transmission components, non-driving axles, parts thereof
87086000Tariff itemParts and accessories of the motor vehicles of headings 8701 to 8705 brakes and servo-brakes and parts thereof non-driving axles and parts thereof
870870Sub-headingRoad wheels and parts and accessories thereof
87087000Tariff itemRoad wheels and parts and accessories thereof
870880Sub-headingSuspension systems and parts thereof (including shock absorbers)
87088000Tariff itemSuspension systems and parts thereof (including shock absorbers)
870891Sub-headingRadiators and parts thereof
87089100Tariff itemRadiators and parts thereof
870892Sub-headingSilencers (mufflers) and exhaust pipes, parts thereof
87089200Tariff itemSilencers (mufflers) and exhaust pipes, parts thereof
870893Sub-headingClutches and parts thereof
87089300Tariff itemClutches and parts thereof
870894Sub-headingSteering wheels, steering columns and steering boxes, parts thereof
87089400Tariff itemSteering wheels, steering columns and steering boxes, parts thereof
870895Sub-headingSafety airbags with inflater system, parts thereof
87089500Tariff itemSafety airbags with inflater system, parts thereof
870899Sub-headingOther
87089900Tariff itemOther

8709Works 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

CodeDescription
870911Sub-headingElectrical
87091100Tariff itemElectrical
870919Sub-headingOther
87091900Tariff itemOther
870990Sub-headingParts
87099000Tariff itemParts

8710Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;

CodeDescription
871110Sub-headingWith internal combustion piston engine of a cylinder capacity not exceeding 50 cc:
87111010Tariff itemMopeds
87111020Tariff itemMotorised cycles
87111090Tariff itemOther
871120Sub-headingWith internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
87112011Tariff itemOf cylinder capacity not exceeding 75 cc
87112019Tariff itemOther
87112021Tariff itemOf cylinder capacity not exceeding 75 cc
87112029Tariff itemOther
87112031Tariff itemOf cylinder capacity not exceeding 75 cc
87112039Tariff itemOther
87112091Tariff itemOf cylinder capacity not exceeding 75 cc
87112099Tariff itemOther
871130Sub-headingWith internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:
87113010Tariff itemScooters
87113020Tariff itemMotor-cycles
87113090Tariff itemOther
871140Sub-headingWith internal combustion piston engine of a cylinder capacity exceeding500 cc but not exceeding 800 cc:
87114010Tariff itemMotor-cycles
87114090Tariff itemOther
871150Sub-headingWith internal combustion piston engine of a cylinder capacity exceeding 800 cc
87115000Tariff itemWith internal combustion piston engine of a cylinder capacity exceeding 800 cc
871160Sub-headingWith electric motor for propulsion:
87116010Tariff itemMotor cycles
87116020Tariff itemScooters
87116030Tariff itemMopeds
87116080Tariff itemEbicycle or batteryoperated pedal assisted vehicle
87116090Tariff itemOthers
871190Sub-headingOther:
87119010Tariff itemSide cars
87119090Tariff itemOther
87119091Tariff itemMotorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; other: other: electrically operated
87119099Tariff itemMotorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; other: other: other

8712Bicycles and other cycles (including delivery tricycles), not motorised

8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

8714Parts and accessories of vehicles of headings 8711 to 8713

8715Baby carriages and parts thereof

CodeDescription
871500Sub-headingBaby carriages and parts thereof:
87150010Tariff itemBaby carriages
87150020Tariff itemParts

8716Trailers and semi-trailers, other vehicles, not mechanically propelled, parts thereof

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