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

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
8713 Carriages for disabled persons. Whether or not motorized or otherwise mechanically propelled 2.5% 2.5% 5% Nil
87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 6% 6% 12% Nil
87 Fuel cell motor vehicles 6% 6% 12% Nil
8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 6% 6% 12% Nil
8701 Road tractors for semi-trailers of engine capacity more than 1800 cc 14% 14% 28% Nil
8712 Bicycles and other cycles (including delivery tricycles), not motorized 6% 6% 12% Nil
8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorized, of 8712 6% 6% 12% Nil
8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 6% 6% 12% Nil
8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 6% 6% 12% Nil
8703 Other old and used vehicles 6% 6% 12% Nil
8703 Cars for physically handicapped persons 9% 9% 18% Nil
8703 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. Old and used, petrol Liquefied petroleum gases (LPG) motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 9% 9% 18% Nil
8703 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. Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm 9% 9% 18% Nil
8703 SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. Old and used motor vehicles of engine capacity exceed 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. 9% 9% 18% Nil
8703 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. Hydrogen vehicles length not exceeding 4000 mm. 14% 14% 28% Nil
8704 Refrigerated motor vehicles 9% 9% 18% Nil
8708 Following parts of tractors namely:
  • Rear tractor wheel rim
  • Tractor centre housing
  • Tractor housing transmission
  • Tractor support axle
9% 9% 18% Nil
8715 Baby carriages and parts 9% 9% 18% Nil
8702 Motor vehicles for the transport of ten or more persons, including the driver 14% 14% 28% Nil
8708 99 00 Hydraulic and its parts thereof for tractor 9% 9% 18% Nil
8708 99 00 Fender, hood, wrapper, grills, side panel, extension plates, fuel tank and parts 9% 9% 18% Nil
8708 94 00 Steering wheels and its parts of tractor 9% 9% 18% Nil
8708 93 00 Clutch assembly and its parts of tractor 9% 9% 18% Nil
8708 92 00 Silencer assembly for tractor 9% 9% 18% Nil
8708 91 00 Radiator assembly for tractors Cooling system for tractor engine 9% 9% 18% Nil
8708 10 10 Bumpers and parts of itself for tractor 9% 9% 18% Nil
8708 30 00 Brakes assembly and parts for tractor 9% 9% 18% Nil
8708 40 00 Gear boxes and parts for tractor 9% 9% 18% Nil



The compensation cess is leviable vide notification No.1/2017-Compensation Cess, dated 28-6-2017 on the following

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
8702 10 Motor vehicles for the transport of ten or more persons, including the driver 14% 14% 28% Nil
8703 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 14% 14% 28% Nil
8703 10 10,8703 80 Electrically operated vehicles, including three wheeled electric motor vehicles 14% 14% 28% Nil
8703 Three wheeled vehicles 14% 14% 28% Nil
8703 Including station wagons and racing cars [other than cars for physically handicapped persons], Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702) 14% 14% 28% Nil
8703 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. Old and used, petrol Liquefied petroleum gases (LPG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. 9% 9% 18% Nil
8703 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. Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm 9% 9% 18% Nil
8703 SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. Old and used motor vehicles of engine capacity exceed 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. 9% 9% 18% Nil
8704 Motor vehicles for the transport of goods [other than refrigerated motor vehicles] 14% 14% 28% Nil
8705 Special purpose motor vehicles, (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 9% 9% 18% Nil
8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 14% 14% 28% Nil
8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 14% 14% 28% Nil
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 14% 14% 28% Nil
8709 Tractors of the type used on railway station platforms; parts of the foregoing vehicles, 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; 9% 9% 18% Nil
8710 Tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles 6% 6% 12% Nil
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars 14% 14% 28% Nil
8711 Motor cycles of engine capacity exceeding 350 cc 14% 14% 28% Nil
8714 Parts and accessories of vehicles of headings 8711 and 8713 9% 9% 18% Nil
8716 [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], Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof 9% 9% 18% Nil
8703 70 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
14% 14% 28% Nil
8703 31 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. Diesel driven motor vehicles of engine capacity not exceeding 1500 14% 14% 28% Nil
8703 21 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. 14% 14% 28% Nil