Chapter 87 HSN Codes - Vehicles & Automobiles
Complete chapter-wise list with descriptions and GST rates.
HSN Codes in Chapter 87
- HSN 87 - Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (5% GST)
- HSN 8701 - Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) (5% GST)
- HSN 8702 - 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] (18% GST)
- HSN 8703 - 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 (18% GST)
- HSN 8704 - Motor vehicles for the transport of goods, including Refrigerated motor vehicles (18% GST)
- HSN 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-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) (18% GST)
- HSN 8706 - Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 (18% GST)
- HSN 8707 - Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 (18% GST)
- HSN 8708 - Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle (5% GST)
- HSN 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 vehicles (18% GST)
- HSN 8710 - Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles (5% GST)
- HSN 8711 - Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side- (18% GST)
- HSN 8712 - Bicycles and other cycles (including delivery tricycles), not motorised (5% GST)
- HSN 8713 - Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled (5% GST)
- HSN 8714 - Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 (5% GST)
- HSN 8715 - Baby carriages and parts thereof (18% GST)
- HSN 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] (18% GST)
- HSN 870210 - Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned in S. No. 50 and 51 (0% GST)
- HSN 870321 - 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. (18% GST)
- HSN 870331 - 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. (18% GST)
- HSN 870340 - Following Vehicles, with both spark-ignition internal (18% GST)
- HSN 870350 - 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 (18% GST)
- HSN 871420 - Parts and accessories of carriage for disabled persons (5% GST)
- HSN 871680 - Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles (5% GST)
- HSN 87011000 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) PEDESTRIAN CONTROLLED TRACTORS (5% GST)
- HSN 87012010 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC (5% GST)
- HSN 87012090 - TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER (5% GST)
- HSN 87013011 - TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS : GARDEN TRACTORS:OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC (5% GST)
- HSN 87013019 - TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 TRACK-LAYING TRACTORS GARDEN TRACTORS: OTHER (5% GST)
- HSN 87013091 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER :OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC (5% GST)
- HSN 87013099 - TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER OTHER (5% GST)
- HSN 87019010 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC (5% GST)
- HSN 87019090 - TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER (5% GST)
- HSN 87021011 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN3 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE VEHICLE (0% GST)
- HSN 87021012 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER:AIR-CONDITIONED VEHICLE (0% GST)
- HSN 87021019 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVERWITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL) VEHICLES FOR TRANSPORT OF NOT MORE THAN 13 PERSONS, INCLUDING THE DRIVER:OTHER (0% GST)
- HSN 87021091 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVERWITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER : INTEGRATED MONCOQUE VEHICLE (0% GST)
- HSN 87021092 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER : AIR-CONDITIONED VEHICLE (0% GST)
- HSN 87021099 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER WITH COMPRESSION-IGNITION INTERNALCOMBUSTION PISTON ENGINE (DIESEL OR SEMIDIESEL)OTHER :OTHER (0% GST)
- HSN 87028703 - 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 (18% GST)
- HSN 87029011 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER: INTEGRATED MONOCOQUE VEHICLE (18% GST)
- HSN 87029012 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER : VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER:AIR-CONDITIONED VEHICLE (18% GST)
- HSN 87029013 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER : VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER: ELECTRICALLY OPERATED (18% GST)
- HSN 87029019 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER OTHER (18% GST)
- HSN 87029020 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER VEHICLES FOR TRANSPORT OF NOT MORE THAN13 PERSONS, INCLUDING THE DRIVER:ELECTRICALLY OPERATED VEHICLES NOT ELSEWHERE INCLUDED OR SPECIFIED (18% GST)
- HSN 87029091 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER INTEGRATED MONOCOQUE VEHICLE (18% GST)
- HSN 87029092 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER :AIR-CONDITIONED VEHICLE (18% GST)
- HSN 87029099 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER OTHER :OTHER (18% GST)
- HSN 87031010 - Electrically operated vehicles, including three wheeled electric motor vehicles. (0% GST)
- HSN 87031090 - MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONSAND RACING CARSVEHICLES SPECIALLY DESIGNED FOR TRAVELLING ONSNOW; GOLF CARS AND SIMILAR VEHICLESOTHER (18% GST)
- HSN 87032110 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87032120 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : THREE-WHEELED VEHICLES (18% GST)
- HSN 87032191 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : OTHERS MOTOR CARS (18% GST)
- HSN 87032192 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : OTHERS SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87032199 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : OTHERS OTHER (18% GST)
- HSN 87032210 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87032220 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87032230 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC THREE-WHEELED VEHICLES (18% GST)
- HSN 87032291 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC OTHER MOTOR CARS (18% GST)
- HSN 87032299 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC OTHER OTHER (18% GST)
- HSN 87032310 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS INCLUDING THE DRIVER (18% GST)
- HSN 87032320 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC THREE-WHEELED VEHICLES (18% GST)
- HSN 87032391 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC OTHERS MOTOR CARS (18% GST)
- HSN 87032392 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87032399 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC OTHER (18% GST)
- HSN 87032410 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87032420 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : THREE-WHEELED VEHICLES (18% GST)
- HSN 87032491 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : OTHERS MOTOR CARS (18% GST)
- HSN 87032492 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : OTHERS SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87032499 - 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 OTHER VEHICLES, WITH SPARK-IGNITION INTERNAL COMBUSTION RECIPROCATING PISTON ENGINE : OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : OTHERS OTHER (18% GST)
- HSN 87033110 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87033120 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : THREE-WHEELED VEHICLES (18% GST)
- HSN 87033191 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : OTHER MOTOR CARS (18% GST)
- HSN 87033192 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : OTHER SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87033199 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : OTHER (18% GST)
- HSN 87033210 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : ? OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87033220 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC THREE-WHEELED VEHICLES (18% GST)
- HSN 87033291 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC OTHERS: MOTOR CARS (18% GST)
- HSN 87033292 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC OTHERS: SPECIALIZED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87033299 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC OTHERS: OTHER (18% GST)
- HSN 87033310 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87033320 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : THREE-WHEELED VEHICLES (18% GST)
- HSN 87033391 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 2,500 CC OTHERS:: MOTOR CARS (18% GST)
- HSN 87033392 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 2,500 CC OTHERS:: SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE (18% GST)
- HSN 87033399 - 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 2,500 CC OTHERS:: OTHER (18% GST)
- HSN 87039010 - 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 OTHERS: ELECTRICALLY OPERATED (18% GST)
- HSN 87039090 - 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 OTHERS: OTHER (18% GST)
- HSN 87041010 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS DUMPERS DESIGNED FOR OFF-HIGHWAY USE: :WITH NET WEIGHT (EXCLUDING PAY-LOAD) EXCEEDING 8 TONNES AND MAXIMUM PAY-LOAD CAPACITY NOT LESS THAN 10 TONNES (18% GST)
- HSN 87041090 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS DUMPERS DESIGNED FOR OFF-HIGHWAY USE: OTHER (18% GST)
- HSN 87042110 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES REFRIGERATED (18% GST)
- HSN 87042120 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES (18% GST)
- HSN 87042190 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. NOT EXCEEDING 5 TONNES OTHER (18% GST)
- HSN 87042211 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS REFRIGERATED (18% GST)
- HSN 87042219 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS OTHER (18% GST)
- HSN 87042290 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES OTHER (18% GST)
- HSN 87042311 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: REFRIGERATED (18% GST)
- HSN 87042319 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: OTHER (18% GST)
- HSN 87042390 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES OTHER (18% GST)
- HSN 87043110 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES : REFRIGERATED (18% GST)
- HSN 87043120 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES (18% GST)
- HSN 87043190 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES OTHER (18% GST)
- HSN 87043211 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS REFRIGERATED (18% GST)
- HSN 87043219 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS OTHER (18% GST)
- HSN 87043290 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER (18% GST)
- HSN 87049011 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: REFRIGERATED (18% GST)
- HSN 87049012 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: ELECTRICALLY OPERATED (18% GST)
- HSN 87049019 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: OTHER (18% GST)
- HSN 87049090 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER : LORRIES AND TRUCKS: OTHER OTHER (18% GST)
- HSN 87051000 - 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) CRANE LORRIES (18% GST)
- HSN 87052000 - 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) MOBILE DRILLING DERRICKS (18% GST)
- HSN 87053000 - 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) FIRE FIGHTING VEHICLES (18% GST)
- HSN 87054000 - 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) CONCRETE-MIXER LORRIES (18% GST)
- HSN 87059000 - 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) OTHER (18% GST)
- HSN 87060011 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: ? FOR THE TRACTORS OF HEADING 8701 : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC (18% GST)
- HSN 87060019 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: ? FOR THE TRACTORS OF HEADING 8701 : OTHER (18% GST)
- HSN 87060021 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 FOR TRANSPORT OF NOT MORE THAN THIRTEEN PERSONS, INCLUDING THE DRIVER (18% GST)
- HSN 87060029 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8702 OTHER (18% GST)
- HSN 87060031 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8703 FOR THREE-WHEELED VEHICLES (18% GST)
- HSN 87060039 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8703 OTHER (18% GST)
- HSN 87060041 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR THREE-WHEELED MOTOR VEHICLE (18% GST)
- HSN 87060042 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR VEHICLES, OTHER THAN PETROL DRIVEN (18% GST)
- HSN 87060043 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: FOR DUMPERS COVERED IN THE HEADING 8704 (18% GST)
- HSN 87060049 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8704: OTHER (18% GST)
- HSN 87060050 - 8706 CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE MOTOR VEHICLES OF HEADING 8705 (18% GST)
- HSN 87071000 - BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 FOR THE VEHICLES OF HEADING 8703 (18% GST)
- HSN 87079000 - BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 OTHER (18% GST)
- HSN 87081010 - Bumpers and parts thereof for tractors (5% GST)
- HSN 87081090 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BUMPERS AND PARTS THEREOF OTHER (5% GST)
- HSN 87082100 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) : SAFETY SEAT BELTS (5% GST)
- HSN 87082900 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES OF BODIES (INCLUDING CABS) -- OTHER (5% GST)
- HSN 87083000 - Brakes assembly and its parts thereof for tractors (5% GST)
- HSN 87083100 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF MOUNTED BRAKE LININGS (5% GST)
- HSN 87083900 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF OTHER (5% GST)
- HSN 87084000 - Gear boxes and parts thereof for tractors (5% GST)
- HSN 87085000 - Transaxles and its parts thereof for tractors (5% GST)
- HSN 87086000 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 BRAKES AND SERVO-BRAKES AND PARTS THEREOF NON-DRIVING AXLES AND PARTS THEREOF (5% GST)
- HSN 87087000 - Road wheels and parts and accessories thereof for tractors (5% GST)
- HSN 87088000 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) (5% GST)
- HSN 87089100 - (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof (5% GST)
- HSN 87089200 - Silencer assembly for tractors and parts thereof (5% GST)
- HSN 87089300 - Clutch assembly and its parts thereof for tractors (5% GST)
- HSN 87089400 - Steering wheels and its parts thereof for tractor (5% GST)
- HSN 87089500 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - OTHER PARTS AND ACCESSORIES -- SAFETY AIRBAGS WITH INFLATER SYSTEM; PARTS THEREOF (5% GST)
- HSN 87089900 - Hydraulic and its parts thereof for tractors (5% GST)
- HSN 87091100 - 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 VEHICLES : ELECTRICAL (18% GST)
- HSN 87091900 - 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 VEHICLES : OTHER (18% GST)
- HSN 87099000 - 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 PARTS (18% GST)
- HSN 87100000 - TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES (5% GST)
- HSN 87111010 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC: MOPEDS (18% GST)
- HSN 87111020 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC MOTORISED CYCLES (18% GST)
- HSN 87111090 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC OTHER (18% GST)
- HSN 87112011 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : SCOOTERS : OF CYLINDER CAPACITY NOT EXCEEDING 75 CC (18% GST)
- HSN 87112019 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : SCOOTERS : OTHER (18% GST)
- HSN 87112021 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOTOR CYCLES OF CYLINDER CAPACITY NOT EXCEEDING 75 CC (18% GST)
- HSN 87112029 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOTOR CYCLES OTHER (18% GST)
- HSN 87112031 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOPEDS : OF CYLINDER CAPACITY NOT EXCEEDING 75 CC (18% GST)
- HSN 87112039 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : MOPEDS : OTHER (18% GST)
- HSN 87112091 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : OTHER : OF CYLINDER CAPACITY NOT EXCEEDING 75 CC (18% GST)
- HSN 87112099 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : OTHER : OTHER (18% GST)
- HSN 87113010 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : SCOOTERS (18% GST)
- HSN 87113020 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : MOTOR-CYCLES (18% GST)
- HSN 87113090 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : OTHER (18% GST)
- HSN 87114010 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC : MOTOR-CYCLES (18% GST)
- HSN 87114090 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 500 CC BUT NOT EXCEEDING 800 CC : OTHER (18% GST)
- HSN 87115000 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; WITH RECIPROCATING INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC (18% GST)
- HSN 87119010 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : SIDE-CARS (18% GST)
- HSN 87119091 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : ELECTRICALLY OPERATED (18% GST)
- HSN 87119099 - MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; OTHER : OTHER : OTHER (18% GST)
- HSN 87120010 - BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES (5% GST)
- HSN 87120090 - BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORIZED OTHER (5% GST)
- HSN 87131010 - CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED NOT MECHANICALLY PROPELLED WHEEL CHAIRS FOR INVALID (5% GST)
- HSN 87131090 - CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED NOT MECHANICALLY PROPELLED OTHER (5% GST)
- HSN 87139010 - CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED OTHER WHEEL CHAIRS FOR INVALID (5% GST)
- HSN 87139090 - CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED OTHER OTHER (5% GST)
- HSN 87141010 - SADDLES (5% GST)
- HSN 87141090 - OTHER (5% GST)
- HSN 87142010 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS MECHANICALLY PROPELLED (5% GST)
- HSN 87142020 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS NON-MECHANICALLY PROPELLED (5% GST)
- HSN 87142090 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OF CARRIAGES FOR DISABLED PERSONS OTHER (5% GST)
- HSN 87149100 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER : FRAMES AND FORKS, AND PARTS THEREOF (5% GST)
- HSN 87149210 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES : BICYCLE RIMS (5% GST)
- HSN 87149220 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES BICYCLE SPOKES (5% GST)
- HSN 87149290 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 WHEEL RIMS AND SPOKES OTHER (5% GST)
- HSN 87149310 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE HUBS (5% GST)
- HSN 87149320 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : BICYCLE FREE-WHEELS (5% GST)
- HSN 87149390 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : OTHER (5% GST)
- HSN 87149400 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF (5% GST)
- HSN 87149510 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES : BICYCLE SADDLES (5% GST)
- HSN 87149590 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 SADDLES OTHER (5% GST)
- HSN 87149600 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 PEDALS AND CRANK-GEAR, AND PARTS THEREOF (5% GST)
- HSN 87149910 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER : BICYCLE CHAINS (5% GST)
- HSN 87149920 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER BICYCLE WHEELS (5% GST)
- HSN 87149990 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711TO 8713 OTHER OTHER (5% GST)
- HSN 87150010 - BABY CARRIAGES AND PARTS THEREOF BABY CARRIAGES AND PARTS THEREOF: BABY CARRIAGES (18% GST)
- HSN 87150020 - BABY CARRIAGES AND PARTS THEREOF BABY CARRIAGES AND PARTS THEREOF PARTS (18% GST)
- HSN 87161000 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF TRAILERS AND SEMI-TRAILERS OF THE CARAVAN TYPE, FOR HOUSING OR CAMPING (18% GST)
- HSN 87162000 - Self-loading or self-unloading trailers for agricultural purposes (5% GST)
- HSN 87163100 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : TANKER TRAILERS AND TANKER SEMI-TRAILERS (18% GST)
- HSN 87163900 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : OTHER (18% GST)
- HSN 87164000 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER TRAILERS AND SEMI-TRAILERS FOR THE TRANSPORT OF GOODS : OTHER TRAILERS AND SEMI-TRAILERS (18% GST)
- HSN 87168010 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES HAND PROPELLED VEHICLES (E.G. HAND CARTS, RICKSHAWS AND THE LIKE) (5% GST)
- HSN 87168020 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES ANIMAL DRAWN VEHICLES (5% GST)
- HSN 87168090 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF OTHER VEHICLES OTHER (5% GST)
- HSN 87169010 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF PARTS : PARTS AND ACCESSORIES OF TRAILERS (18% GST)
- HSN 87169090 - TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF PARTS OTHER (18% GST)
- HSN 870110 - SINGLE AXLE TRACTORS (5% GST)
- HSN 870120 - Road tractors for semi-trailers (5% GST)
- HSN 870121 - WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) (5% GST)
- HSN 870122 - WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION (5% GST)
- HSN 870123 - WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION (5% GST)
- HSN 870124 - WITH ONLY ELECTRIC MOTOR FOR PROPULSION (5% GST)
- HSN 870129 - OTHER (5% GST)
- HSN 870130 - TRACK-LAYING TRACTORS : (5% GST)
- HSN 870190 - Other (5% GST)
- HSN 870191 - NOT EXCEEDING 18 KW (5% GST)
- HSN 870192 - EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW (5% GST)
- HSN 870193 - EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW (5% GST)
- HSN 870194 - EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW (5% GST)
- HSN 870195 - EXCEEDING 130 KW (5% GST)
- HSN 870220 - WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION: (18% GST)
- HSN 870230 - WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION PROPULSION: (18% GST)
- HSN 870240 - WITH ONLY ELECTRIC MOTOR FOR PROPULSION: (18% GST)
- HSN 870290 - OTHER: (18% GST)
- HSN 870310 - VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES : (18% GST)
- HSN 870322 - OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC : (18% GST)
- HSN 870323 - OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : (18% GST)
- HSN 870324 - OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : (18% GST)
- HSN 870332 - OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : (18% GST)
- HSN 870333 - OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : (18% GST)
- HSN 870360 - OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER: (18% GST)
- HSN 870370 - OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER: (18% GST)
- HSN 870380 - OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION: (18% GST)
- HSN 870390 - Other (18% GST)
- HSN 870410 - DUMPERS DESIGNED FOR OFF-HIGHWAY USE : (18% GST)
- HSN 870421 - g.v.w. not exceeding 5 tonnes (18% GST)
- HSN 870422 - G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: (18% GST)
- HSN 870423 - g.v.w. exceeding 20 tonnes (18% GST)
- HSN 870431 - g.v.w. not exceeding 5 tonnes (18% GST)
- HSN 870432 - g.v.w. exceeding 5 tonnes (18% GST)
- HSN 870441 - G.V.W. NOT EXCEEDING 5 TONNES (18% GST)
- HSN 870442 - G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES (18% GST)
- HSN 870443 - G.V.W. EXCEEDING 20 TONNES (18% GST)
- HSN 870451 - G.V.W.NOT EXCEEDING 5 TONNES (18% GST)
- HSN 870452 - G.V.W. EXCEEDING 5 TONNES (18% GST)
- HSN 870460 - OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION (18% GST)
- HSN 870490 - OTHER : (18% GST)
- HSN 870510 - CRANE LORRIES (18% GST)
- HSN 870520 - MOBILE DRILLING DERRICKS (18% GST)
- HSN 870530 - FIRE FIGHTING VEHICLES (18% GST)
- HSN 870540 - CONCRETE-MIXER LORRIES (18% GST)
- HSN 870590 - OTHER (18% GST)
- HSN 870600 - CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: (18% GST)
- HSN 870810 - BUMPERS AND PARTS THEREOF : (5% GST)
- HSN 870821 - SAFETY SEAT BELTS (5% GST)
- HSN 870822 - FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER (5% GST)
- HSN 870829 - OTHER (5% GST)
- HSN 870830 - BRAKES AND SERVO-BRAKES, PARTS THEREOF (5% GST)
- HSN 870840 - GEAR BOXES AND PARTS THEREOF (5% GST)
- HSN 870850 - DRIVE-AXLES WITH DIFFERENTIAL, WHETHER OR NOT PROVIDED WITH OTHER TRANSMISSION COMPONENTS, NON-DRIVING AXLES, PARTS THEREOF (5% GST)
- HSN 870870 - ROAD WHEELS AND PARTS AND ACCESSORIES THEREOF (5% GST)
- HSN 870880 - SUSPENSION SYSTEMS AND PARTS THEREOF (INCLUDING SHOCK ABSORBERS) (5% GST)
- HSN 870891 - RADIATORS AND PARTS THEREOF (5% GST)
- HSN 870892 - SILENCERS (MUFFLERS) AND EXHAUST PIPES, PARTS THEREOF (5% GST)
- HSN 870893 - CLUTCHES AND PARTS THEREOF (5% GST)
- HSN 870894 - STEERING WHEELS, STEERING COLUMNS AND STEERING BOXES, PARTS THEREOF (5% GST)
- HSN 870895 - SAFETY AIRBAGS WITH INFLATER SYSTEM, PARTS THEREOF (5% GST)
- HSN 870899 - OTHER (5% GST)
- HSN 870911 - ELECTRICAL (18% GST)
- HSN 870919 - OTHER (18% GST)
- HSN 870990 - PARTS (18% GST)
- HSN 871000 - TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES (5% GST)
- HSN 871110 - WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY NOT EXCEEDING 50 CC: (18% GST)
- HSN 871120 - WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 50 CC BUT NOT EXCEEDING 250 CC : (18% GST)
- HSN 871130 - WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 250 CC BUT NOT EXCEEDING 500 CC : (18% GST)
- HSN 871140 - WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING500 CC BUT NOT EXCEEDING 800 CC : (18% GST)
- HSN 871150 - WITH INTERNAL COMBUSTION PISTON ENGINE OF A CYLINDER CAPACITY EXCEEDING 800 CC (18% GST)
- HSN 871160 - WITH ELECTRIC MOTOR FOR PROPULSION: (18% GST)
- HSN 871190 - OTHER: (18% GST)
- HSN 871200 - BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED : (5% GST)
- HSN 871310 - NOT MECHANICALLY PROPELLED : (5% GST)
- HSN 871390 - OTHER : (5% GST)
- HSN 871410 - OF MOTORCYCLES (INCLUDING MOPEDS): (5% GST)
- HSN 871491 - FRAMES AND FORKS, AND PARTS THEREOF (5% GST)
- HSN 871492 - WHEEL RIMS AND SPOKES : (5% GST)
- HSN 871493 - HUBS, OTHER THAN COASTER BRAKING HUBS AND HUB BRAKES, AND FREE-WHEEL SPROCKET-WHEELS : (5% GST)
- HSN 871494 - BRAKES, INCLUDING COASTER BRAKING HUBS AND HUB BRAKES, AND PARTS THEREOF (5% GST)
- HSN 871495 - SADDLES : (5% GST)
- HSN 871496 - PEDALS AND CRANK-GEAR, AND PARTS THEREOF (5% GST)
- HSN 871499 - OTHER : (5% GST)
- HSN 871500 - BABY CARRIAGES AND PARTS THEREOF : (18% GST)
- HSN 871610 - TRAILERS AND SEMI-TRAILERS OF THE CARAVAN TYPE, FOR HOUSING OR CAMPING (18% GST)
- HSN 871620 - SELF-LOADING OR SELF-UNLOADING TRAILERS AND SEMI TRAILERS FOR AGRICULTURAL PURPOSES (18% GST)
- HSN 871631 - TANKER TRAILERS AND TANKER SEMI-TRAILERS (18% GST)
- HSN 871639 - OTHER (18% GST)
- HSN 871640 - OTHER TRAILERS AND SEMI-TRAILERS (18% GST)
- HSN 871690 - PARTS : (18% GST)
- HSN 87012100 - WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) (5% GST)
- HSN 87012200 - WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION (5% GST)
- HSN 87012300 - WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION (5% GST)
- HSN 87012400 - WITH ONLY ELECTRIC MOTOR FOR PROPULSION (5% GST)
- HSN 87012900 - OTHER (5% GST)
- HSN 87019100 - Not exceeding 18 kW (5% GST)
- HSN 87019200 - Exceeding 18 kW but not exceeding 37 kW (5% GST)
- HSN 87019300 - Exceeding 37 kW but not exceeding 75 kW (5% GST)
- HSN 87019400 - Exceeding 75 kW but not exceeding 130 kW (5% GST)
- HSN 87019500 - Exceeding 130 kW (5% GST)
- HSN 87021018 - Other, air-conditioned (0% GST)
- HSN 87021021 - Integrated monocoque vehicle, air-conditioned (0% GST)
- HSN 87021022 - Integrated monocoque vehicle, non air-conditioned (0% GST)
- HSN 87021028 - Other, air-conditioned (0% GST)
- HSN 87021029 - Other, non air-conditioned (0% GST)
- HSN 87022011 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87022012 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87022018 - Other, air-conditioned (18% GST)
- HSN 87022019 - Other, non air-conditioned (18% GST)
- HSN 87022021 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87022022 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87022028 - Other, air-conditioned (18% GST)
- HSN 87022029 - Other, non air-conditioned (18% GST)
- HSN 87023011 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87023012 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87023018 - Other, air-conditioned (18% GST)
- HSN 87023019 - Other, non air-conditioned (18% GST)
- HSN 87023021 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87023022 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87023028 - Other, air-conditioned (18% GST)
- HSN 87023029 - Other, non air-conditioned (18% GST)
- HSN 87024011 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87024012 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87024018 - Other, air-conditioned (18% GST)
- HSN 87024019 - Other, non air-conditioned (18% GST)
- HSN 87024021 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87024022 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87024028 - Other, air-conditioned (18% GST)
- HSN 87024029 - Other, non air-conditioned (18% GST)
- HSN 87029018 - Other, air-conditioned (18% GST)
- HSN 87029021 - Integrated monocoque vehicle, air-conditioned (18% GST)
- HSN 87029022 - Integrated monocoque vehicle, non air-conditioned (18% GST)
- HSN 87029028 - Other, air-conditioned (18% GST)
- HSN 87029029 - Other, non air-conditioned (18% GST)
- HSN 87034010 - Vehicles principally designed for transport of more than seven persons, including driver (18% GST)
- HSN 87034020 - Specialised transport vehicles such as ambulances, prison vans and the like (18% GST)
- HSN 87034030 - Motor cars (18% GST)
- HSN 87034040 - Three-wheeled vehicles (18% GST)
- HSN 87034090 - Other (18% GST)
- HSN 87035010 - Vehicles principally designed for transport of more than seven persons, including driver (18% GST)
- HSN 87035020 - Specialised transport vehicles such as ambulances, prison vans and the like (18% GST)
- HSN 87035030 - Motor cars (18% GST)
- HSN 87035040 - Three-wheeled vehicles (18% GST)
- HSN 87035090 - Other (18% GST)
- HSN 87036010 - Vehicles principally designed for transport of more than seven persons, including driver (18% GST)
- HSN 87036020 - Specialised transport vehicles such as ambulances, prison vans and the like (18% GST)
- HSN 87036030 - Motor cars (18% GST)
- HSN 87036040 - Three-wheeled vehicles (18% GST)
- HSN 87036090 - other (18% GST)
- HSN 87037010 - Vehicles principally designed for transport of more than seven persons, including driver (18% GST)
- HSN 87037020 - Specialised transport vehicles such as ambulances, prison vans and the like (18% GST)
- HSN 87037030 - Motor cars (18% GST)
- HSN 87037040 - THREE-WHEELED VEHICLES (18% GST)
- HSN 87037090 - Other (18% GST)
- HSN 87038010 - Vehicles principally designed for transport of more than seven persons, including driver (18% GST)
- HSN 87038020 - Specialised transport vehicles such as ambulances, prison vans and the like (18% GST)
- HSN 87038030 - Motor cars (18% GST)
- HSN 87038040 - THREE-WHEELED VEHICLES (18% GST)
- HSN 87038090 - Other (18% GST)
- HSN 87039000 - Other (18% GST)
- HSN 87042100 - G.V.W. NOT EXCEEDING 5 TONNES (18% GST)
- HSN 87042200 - G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: (18% GST)
- HSN 87042300 - G.V.W. EXCEEDING 20 TONNES (18% GST)
- HSN 87043100 - G.V.W. NOT EXCEEDING 5 TONNES (18% GST)
- HSN 87043200 - G.V.W. EXCEEDING 5 TONNES (18% GST)
- HSN 87044100 - G.V.W. NOT EXCEEDING 5 TONNES (18% GST)
- HSN 87044200 - G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES (18% GST)
- HSN 87044300 - G.V.W. EXCEEDING 20 TONNES (18% GST)
- HSN 87045100 - G.V.W.NOT EXCEEDING 5 TONNES (18% GST)
- HSN 87045200 - G.V.W. EXCEEDING 5 TONNES (18% GST)
- HSN 87046000 - OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION (18% GST)
- HSN 87059010 - LORRIES (TRUCKS) FITTED WITH BRIDGING SYSTEMS (18% GST)
- HSN 87059090 - OTHER (18% GST)
- HSN 87082200 - FRONT WINDSCREENS (WINDSHIELDS), REAR WINDOWS AND OTHER WINDOWS SPECIFIED IN SUB-HEADING NOTE 1 TO THIS CHAPTER (5% GST)
- HSN 87116010 - Motor cycles (18% GST)
- HSN 87116020 - Scooters (18% GST)
- HSN 87116030 - Mopeds (18% GST)
- HSN 87116080 - EBICYCLE OR BATTERYOPERATED PEDAL ASSISTED VEHICLE (18% GST)
- HSN 87116090 - Others (18% GST)
- HSN 87119090 - Other (18% GST)