Chapter 87GST Classification
Vehicles Other Than Railway or Tramway
Covers cars, trucks, motorcycles, bicycles, and tractors.
Based on Customs Tariff ActUpdated: December 2025
Total Codes381
Dominant RateCars 28% + Cess. EVs 5%. Bicycles 12%.
Includes: Cars, Motorcycles, Trucks...
How to find the correct HSN Code in Chapter 87?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 87
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What does Chapter 87 Cover?
Covers cars, trucks, motorcycles, bicycles, and tractors.
Included
- Tractors
- Passenger Cars
- Auto Parts
- Bicycles
Excluded
- Mobile CranesGo to Ch 84
Common Confusions
- • Car (Ch 87) vs Crane (Ch 84): Crane is machinery.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 87
Is Electric Car 5%?
Yes, EVs are 5%.
Are Auto Parts 28%?
Most parts are 28%, some 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.