GoodsHSN 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. hand carts, rickshaws and the like); animal drawn vehicles] — GST rate 18%
18%GST
Condition: other than Self-loading or self-unloading trailers for agricultural purposes
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 8716 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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] classified under HSN 8716 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than Self-loading or self-unloading trailers for agricultural purposes.