HSN Directory

Chapter 87 HSN Codes and GST Rates – Vehicles and Vehicle Parts

Chapter 87 covers vehicles other than railway rolling stock and includes many vehicle parts. Vehicle type, propulsion, seating or load capacity and the specific identity of a part affect classification.

Chapter87
HSN codes385
Headings17
Available IGST range5%–40%
Content reviewed28 July 2026

Chapter 87 search

Find a code within Vehicles and Vehicle Parts

Showing the first 40 of 385 classifications.

HSN CodeProduct DescriptionIGST RateCGST RateSGST RateClassificationAction
87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof5%2.5%2.5%Chapter
8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)5%2.5%2.5%4-digit heading
870110VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87011000TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) PEDESTRIAN CONTROLLED TRACTORS5%2.5%2.5%8-digit tariff item
870120Road tractors for semi-trailers18%9%9%6-digit subheading
87012010TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC5%2.5%2.5%8-digit tariff item
87012090TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER18%9%9%8-digit tariff item
870121VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87012100VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%8-digit tariff item
870122VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87012200VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%8-digit tariff item
870123VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87012300VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%8-digit tariff item
870124VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of
View conditional rates

5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required

Multiple rates may apply6-digit subheading
87012400VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%8-digit tariff item
870129VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87012900VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%8-digit tariff item
870130Track-laying tractors5%2.5%2.5%6-digit subheading
87013011TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS : GARDEN TRACTORS:OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC5%2.5%2.5%8-digit tariff item
87013019TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS GARDEN TRACTORS: OTHER5%2.5%2.5%8-digit tariff item
87013091TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER :OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC5%2.5%2.5%8-digit tariff item
87013099TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER OTHER5%2.5%2.5%8-digit tariff item
870190Other5%2.5%2.5%6-digit subheading
87019010TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC5%2.5%2.5%8-digit tariff item
87019090TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER5%2.5%2.5%8-digit tariff item
870191VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87019100Not exceeding 18 kW5%2.5%2.5%8-digit tariff item
870192VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87019200Exceeding 18 kW but not exceeding 37 kW5%2.5%2.5%8-digit tariff item
870193VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87019300Exceeding 37 kW but not exceeding 75 kW5%2.5%2.5%8-digit tariff item
870194VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87019400Exceeding 75 kW but not exceeding 130 kW5%2.5%2.5%8-digit tariff item
870195VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of5%2.5%2.5%6-digit subheading
87019500Exceeding 130 kW5%2.5%2.5%8-digit tariff item
8702MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER18%9%9%4-digit heading
870210With only compression-ignition internal combustion piston engine (diesel or semi-diesel)18%9%9%6-digit subheading
87021011MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN3 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE V...18%9%9%8-digit tariff item
87021012MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER:AIR-CONDITIONED VEHICLE18%9%9%8-digit tariff item
87021018Other, air-conditioned18%9%9%8-digit tariff item
875%

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

Chapter
87015%

TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)

4-digit heading
8701105%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870110005%

TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) PEDESTRIAN CONTROLLED TRACTORS

8-digit tariff item
87012018%

Road tractors for semi-trailers

6-digit subheading
870120105%

TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC

8-digit tariff item
8701209018%

TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER

8-digit tariff item
8701215%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870121005%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

8-digit tariff item
8701225%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870122005%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

8-digit tariff item
8701235%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870123005%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

8-digit tariff item
870124Multiple rates may apply

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870124005%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

8-digit tariff item
8701295%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870129005%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

8-digit tariff item
8701305%

Track-laying tractors

6-digit subheading
870130115%

TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS : GARDEN TRACTORS:OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC

8-digit tariff item
870130195%

TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS GARDEN TRACTORS: OTHER

8-digit tariff item
870130915%

TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER :OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC

8-digit tariff item
870130995%

TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER OTHER

8-digit tariff item
8701905%

Other

6-digit subheading
870190105%

TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC

8-digit tariff item
870190905%

TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER

8-digit tariff item
8701915%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870191005%

Not exceeding 18 kW

8-digit tariff item
8701925%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870192005%

Exceeding 18 kW but not exceeding 37 kW

8-digit tariff item
8701935%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870193005%

Exceeding 37 kW but not exceeding 75 kW

8-digit tariff item
8701945%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870194005%

Exceeding 75 kW but not exceeding 130 kW

8-digit tariff item
8701955%

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF~Tractors (other than tractors of

6-digit subheading
870195005%

Exceeding 130 kW

8-digit tariff item
870218%

MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER

4-digit heading
87021018%

With only compression-ignition internal combustion piston engine (diesel or semi-diesel)

6-digit subheading
8702101118%

MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN3 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE V...

8-digit tariff item
8702101218%

MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER:AIR-CONDITIONED VEHICLE

8-digit tariff item
8702101818%

Other, air-conditioned

8-digit tariff item

HSN classifications and GST rates may vary based on product specifications, usage, exemptions, conditions and applicable notifications. Verify the relevant classification and currently effective rate from official notifications or consult a qualified tax professional before filing.

Key goods covered

  • Passenger and goods vehicles
  • Motorcycles, cycles and mobility vehicles
  • Chassis and identifiable vehicle parts

Common classification uses

  • Maintaining automotive product masters
  • Reviewing complete vehicles versus parts
  • Classifying vehicles by purpose and capacity

How to use these Chapter 87 HSN codes

  1. Start with the product’s technical description, material and function.
  2. Compare the 4-digit heading before selecting a more detailed 6 or 8-digit code.
  3. Check the complete tariff description and relevant chapter or section notes.
  4. Verify the currently effective GST notification and any applicable condition before filing.

Important classification caveats

  • Cess and conditions may apply in addition to GST for certain vehicles.
  • General-purpose components may be classified outside Chapter 87.

Related ExpressGST tools

HSN & SAC FinderGST CalculatorGST Number SearchGST Guides and Updates

Frequently asked questions

Does the table include compensation cess?

The table displays available GST rate fields. Verify whether compensation cess or another levy applies to the specific vehicle and transaction.

Are all automotive components in Chapter 87?

No. Components of general use or goods specifically covered elsewhere may remain in their own headings.