Vehicles other than railway, tramway rolling stock and parts – GST applicable in India
GST exemption items list, click here
Vehicles other than railway, tramway rolling stock and parts falls under HSN code chapter 87 of GST commodity tariff schedule. The details about GST rate changes for sale of vehicles other than railway, tramway rolling stock and parts are being updated here. The notification changes on exemptions for GST for sale of vehicles other than railway, tramway rolling stock and parts and other circulars related to GST for tramway rolling stock and parts, Vehicles other than railway are updated in this website.
Update on 18th May, 2017: GST rates for goods
5% GST RATE
1. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
12% GST RATE;
1. Tractors (except road tractors for semitrailers of engine capacity more than 1800 cc) [8701]
2. Electrically operated vehicles, including two and three wheeled electric motor vehicles.
3. Bicycles and other cycles (including delivery tricycles), not motorised [8712],
4. Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 [8714]
5. Self-loading or self-unloading trailers for agricultural purposes [87162000]
6. Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles [8716 80]
18% GST RATE;
1. Cars for physically handicapped persons [8703]
2. Refrigerated motor vehicles [8704]
Reduced GST rates on 11 June 2017, click here for details
28% GST RATE;
All goods not specified elsewhere.
1. 8702 Motor vehicles for the transport of ten or more persons, including the driver.
Revised GST Rates on 18th January, 2018
Present rate new rate
8702 Buses, for use in public transport, which exclusively 28% 18%
run on bio-fuels.
Revised Compensation Cess Rates on 18th January, 2018
Present rate new rate
8702 Motor vehicles [falling under heading 15% Nil
8702, as it was in excise regime] cleared
as ambulances, duly fitted with all
fitments, furniture and accessories
necessary for an ambulance from the
factory manufacturing such vehicles.10-
13 seater buses and ambulances, subject
to specified conditions.
2. 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 [other than Cars for physically handicapped persons].
GST rate related to COVID-19 has been changed as per 44th GST council meet held on 12th June, 2021. The details of changed GST rates are given below:
Old rate New rate
Ambulances 28% 12%
3. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles].
4. 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, mobile workshops, mobile radiological unit)
Revised GST Rates on 21st July, 2018
Present rate new rate
8705 Special purpose motor vehicles, other than those 28% 18%
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)” ;
5. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705.
6. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705.
7. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705.
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8708 Rear Tractor wheel rim, tractor centre 28% 18%
housing, tractor housing transmission, tractor support front axle
8. 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 the foregoing vehicles.
Revised GST Rates on 21st July, 2018
Present rate new rate
8709 Works trucks, self-propelled, not fitted with lifting or 28% 18%
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” ;
9. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with
weapons, and parts of such vehicles.
10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars.
11. 8714 Parts and accessories of vehicles of headings 8711 and 8713.
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Parts and accessories for the carriages for disabled persons 28% 5%
12. 8715 Baby carriages and parts thereof.
Reduced GST Rates on 11th June 2017
Earlier rate new rate
8715 Baby carriages 28% 18%
13. 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. handcarts, rickshaws and the like); animal drawn vehicles]
Revised GST Rates on 18th January, 2018
Present rate new rate
87 Old and used motor vehicles [medium and large cars 28% 18%
and SUVs] on the margin of the supplier, subject to the
condition that no input tax credit of central excise
duty/value added tax or GST paid on such vehicles has
been availed by him.
Revised GST Rates on 21st July, 2018
Present rate new rate
8716 Trailers and semi-trailers; other vehicles, not 28% 18%
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]” ;
Revised GST Rates on 18th January, 2018
Present rate new rate
87 All types of old and used motors vehicles [other than 28% 12%
medium and large cars and SUVs] on the margin of the
supplier of subject to the conditions that no input tax
credit of central excise duty /value added tax or GST
paid on such vehicles has been availed by him.
Revised GST Rates on 21st July, 2018
Present rate new rate
87 Fuel Cell Motor Vehicles ” 28% 12%
Compensation cess shall also be exempted on fuel cell vehicle.
Revised Compensation Cess Rates on 18th January, 2018
Present rate new rate
87 Old and used motor vehicles [medium Applicable Nil
and large cars and SUVs], on the margin rate
of the supplier, subject to the condition
that no input tax credit of central excise
duty/value added tax or GST paid on
such vehicles has been availed by him.
Revised Compensation Cess Rates on 18th January, 2018
Present rate new rate
87 All types of old and used motors vehicles Applicable Nil
[other than medium and large cars and rate
SUVs] on the margin of the supplier of
subject to the conditions that no input tax
credit of central excise duty /value added
tax or GST paid on such vehicles has
been availed by him.
Reduced GST rates on 11 June 2017, click here for details
Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.
GST rate for tramway rolling stock and parts, Vehicles other than railway
GST rate on sale or purchase of Electrically operated vehicles
GST rate on sale or purchase of Tractors
GST amount of rate on Motor vehicles for the transport of ten or more persons business
GST slab rate on Cars for physically handicapped persons .
GST slab rate on sale or purchase of Motor cars and other motor vehicles.
GST slab rate on sale or purchase of Refrigerated motor vehicles
GST on Motor vehicles for the transport of goods
GST rate on Special purpose motor vehicles.
Reduced GST slab rate on sale or purchase of Rear Tractor wheel rim and tractor parts
GST slab rate on Bicycles business
Revised GST scheduled rate on sale or purchase of Baby carriages
GST rate payable for goods or service, click here
Click here to know GST exemption list of goods and service
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GST rate for tramway rolling stock and parts, Vehicles other than railway
GST rate on sale or purchase of Electrically operated vehicles
GST rate on sale or purchase of Tractors
GST amount of rate on Motor vehicles for the transport of ten or more persons business
GST slab rate on Cars for physically handicapped persons .
GST slab rate on sale or purchase of Motor cars and other motor vehicles.
GST slab rate on sale or purchase of Refrigerated motor vehicles
GST on Motor vehicles for the transport of goods
GST rate on Special purpose motor vehicles.
Reduced GST slab rate on sale or purchase of Rear Tractor wheel rim and tractor parts
GST slab rate on Bicycles business
Revised GST scheduled rate on sale or purchase of Baby carriages
GST payable for sale of animal oil, waxes, fats, vegetable oil etc.
GST rate for preserved meat, fish, crustaceans etc.
GST rate for Sugar Industry in India
GST payable for sale of Cocoa and Cocoa preparations
Slab rate of GST for preparation of starch, cereals and flour
GST rate for vegetable preparations, fruit preparations, nut preparations
GST schedule rate for essences, concentrates of tea, mate, soya sauce etc.
GST tariff for aerated water, mineral water, non-alcoholic beverages
CGST Act, Penalty for failure to furnish information return
General penalty, CGST Act, 2017
Power to impose penalty in certain cases, CGST Act
Offences by companies, CGST Act, 2017
Transitional arrangements for input tax credit, CGST Act
Miscellaneous transitional provisions, CGST Act, 2017
Deemed Exports, CGST Act, 2017
Modes of payment for GST payments
Features of GST payment process system
Types of Challan in GST payments
Process of GST returns
GST Annual Return (GSTR-8)
GST Return for Casual and Non-Resident Taxpayers
Short filing of GST returns
Non filing and Late filing of GST returns
Revision of GST Return
Where to file GST returns?
GST returns for Input Service Distributor (ISD)
How to minimize import cargo clearance time? An open logic proposal to WTO
How to obtain a duplicate BL, if original bill of lading lost.
How to obtain GSP - Certificate of Origin?
How to obtain Phyto sanitary certificate. What is phytosanitary certification
How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS
How to open an LC? Procedures to open a Letter of Credit
How to overcome credit risk in export business?
How to overcome Negative thoughts in export business
How to prepare an Export Invoice. Contents of Export commercial Invoice:
The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:
Amount of GST tax on Railway Tractors
What is the GST rate on Motor vehicles for the transport persons?
How much GST on Motor cars?
GST tariff on station wagons and racing cars
Indian GST charges on Motor vehicles for the transport of goods
GST duty on Special purpose motor vehicles (breakdown lorries, crane lorries, fire fighting vehicles)
GST tax on Chassis fitted with engines
Goods and Service Tax rate on Vehicle bodies
Goods and Service Tax slab on Parts and accessories of the motor vehicles
GST slab on airports for short distance transport of goods
station platforms tractors of the type used on railway
GST slab rate on Tanks and armoured fighting vehicles
Slab GST on Motorcycle vehicles
Rate of GST slab on Bicycles and other cycles
Tax of GST on Not mechanically propelled
GST expenses on Mechanically propelled
Total GST charges on Frames and forks of vehicles
Total GST rate on Bicycle rims
Total tax on GST on Bicycle spokes
Amount of GST to be paid on coaster braking hubs and hub brakes of vehicle
Amount of GST rate on Bicycle saddles
What is the GST tariff on Pedals and crank-gear of bicycle?
How much GST on Bicycle chain and wheels?
GST tariff on Trailers and semi-trailers of the caravan type
Indian GST charges on Animal drawn vehicles
GST duty on Parts and accessories of trailers
GST tax on Hand propelled vehicles (Hand carts and rickshaws)