GST 2.0 Rate Finder — HSN & SAC Code Wise GST Rates in India

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.— For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712

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

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

Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]

Parts and accessories of vehicles of heading 8711

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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

Following parts of tractors namely: (a) Rear Tractor wheel rim, (b) tractor centre housing, (c) tractor housing transmission, (d) tractor support front axle

Bumpers and parts thereof for tractors

Brakes assembly and its parts thereof for tractors

Gear boxes and parts thereof for tractors

Transaxles and its parts thereof for tractors

Road wheels and parts and accessories thereof for tractors

(i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof

Silencer assembly for tractors and parts thereof

Clutch assembly and its parts thereof for tractors

Steering wheels and its parts thereof for tractor

Hydraulic and its parts thereof for tractors

Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.

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

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

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

Parts and accessories of carriage for disabled persons

Self-loading or self-unloading trailers for agricultural purposes

Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter

Road tractors for semi-trailers of engine capacity more than 1800 cc

Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels]

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

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.

Diesel driven motor vehicles of engine capacity not exceeding 1500 cc 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.

Following motor vehicles of length not exceeding 4000 mm, namely: -(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department

Three wheeled vehicles

Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (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 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

Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (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 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

Motor vehicles for the transport of goods, including Refrigerated motor vehicles

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)

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

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars

Baby carriages and parts thereof

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]

Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length 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.

Motor vehicles with both compression- ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length 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.

Motorcycles of engine capacity exceeding 350 cc

Maintenance, repair or

Support services to mining, electricity, gas and water distribution.

Maintenance, repair and installation (except construction) services.

Maintenance, repair and

Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers [Explanation: "Electrically operated vehicle" means vehicle falling under Chapter 87 of the Customs Tariff Act, 1975 which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle]; or (b) to a goods transport agency, a means of transportation of goods; (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.