Headings in chapter 87 and their GST
| HSN | Description | GST |
|---|---|---|
| 8701 | Tractors (other than tractors of heading 8709)19 tariff items | 5% or 18% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver48 tariff items | 5% or 18% |
| 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 cars65 tariff items | 5% or 18% or 40% |
| 8704 | Motor vehicles for the transport of goods32 tariff items | 5% or 18% |
| 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-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)7 tariff items | 18% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 870511 tariff items | 18% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 87052 tariff items | 18% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 870519 tariff items | 5% or 18% |
| 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 vehicles3 tariff items | 18% |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles1 tariff item | 5% |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars26 tariff items | 5% or 18% or 40% |
| 8712 | Bicycles and other cycles (including delivery tricycles), not motorised2 tariff items | 5% |
| 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled4 tariff items | 5% |
| 8714 | Parts and accessories of vehicles of headings 8711 to 871319 tariff items | 5% or 18% |
| 8715 | Baby carriages and parts thereof2 tariff items | 18% |
| 8716 | Trailers and semi-trailers, other vehicles, not mechanically propelled, parts thereof10 tariff items | 5% or 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.