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Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock HSN Code

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Sub Chapters under Vehicles Other Than Tramway/Railway Rolling Stock

The following Sub Chapters fall under HSN Chapter 87:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
8701
New GST Rate
18%
Old GST Rate
18%
Description
Tractors (other than tractors of heading 8709)
Sub Chapter
8702
New GST Rate
18%
Old GST Rate
18%
Description
Motor vehicles for the transport of ten or more persons, including the driver
Sub Chapter
8703
New GST Rate
5%
Old GST Rate
18%
Description
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
Sub Chapter
8704
New GST Rate
18%
Old GST Rate
12%
Description
Motor vehicles for the transport of goods
Sub Chapter
8705
New GST Rate
18%
Old GST Rate
18%
Description
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)
Sub Chapter
8706
New GST Rate
5%
Old GST Rate
18%
Description
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
Sub Chapter
8707
New GST Rate
5%
Old GST Rate
18%
Description
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
Sub Chapter
8708
New GST Rate
5%
Old GST Rate
28%
Description
Parts and accessories of the motor vehicles of headings 8701 to 8705
Sub Chapter
8709
New GST Rate
28%
Old GST Rate
28%
Description
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
Sub Chapter
8710
New GST Rate
5%
Old GST Rate
18%
Description
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Sub Chapter
8711
New GST Rate
5%
Old GST Rate
18%
Description
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
Sub Chapter
8712
New GST Rate
5%
Old GST Rate
12%
Description
Bicycles and other cycles (including delivery tricycles), not motorised
Sub Chapter
8713
New GST Rate
28%
Old GST Rate
28%
Description
Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled
Sub Chapter
8714
New GST Rate
5%
Old GST Rate
12%
Description
Parts and accessories of vehicles of headings 8711 to 8713
Sub Chapter
8715
New GST Rate
5%
Old GST Rate
5%
Description
Baby carriages and parts thereof
Sub Chapter
8716
New GST Rate
5%
Old GST Rate
5%
Description
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Case Laws Related to Chapter 87

Order Number
Description
Order Number
GST-ARA-28/2017-18/B-64
Description
Mazagon Dock Shipbuilders Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KER/107/2021
Description
Cc Fabs (AAR (Authority For Advance Ruling), Kerala)
Order Number
GUJ/GAAR/R/2022/23
Description
Vasant Fabricators Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
06/WBAAR/2020-21
Description
M/S. Hooghly Motors Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Order Number
GUJ/GAAR/R/53/2020
Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/2022/16
Description
Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 12/2019
Description
Tata Marcopolo Motors Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
04/2022
Description
M. Narasimha Reddy & Sons (AAR (Authority For Advance Ruling), Telangana)
Order Number
GUJ/GAAAR/APPEAL/2022/14
Description
Apar Industries Limited (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
KAR ADRG 02/2020
Description
Sln Tech-fabs (Bengaluru) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAAR/APPEAL/2021/16
Description
Isotex Corporation Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
UP ADRG 82/2021
Description
Adithya Automotive Applications Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
TN/40/ARA/2021
Description
Coral Coil India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/27/AAR/2020
Description
Tube Investments Of India Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
09/2020
Description
M/S. V.E. Commercial Vehicles Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
17/2019
Description
Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Order Number
Case Number 07 of 2022 Order Number 05/WBAAR/2022-23
Description
Amwa Moto Llp (AAR (Authority For Advance Ruling), West Bengal)
Order Number
GUJ/GAAAR/APPEAL/2022/15
Description
Apar Industries Limited (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Order Number
03/2019
Description
Rohan Coach Builders (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
KAR ADRG 20/2022
Description
Knk Karts (P) Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
HAR/HAAR/R/2017/18/5
Description
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
Order Number
KAR ADRG 52/2019
Description
Toyota Tsusho India Private Ltd (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAR/R/2017-18/5
Description
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
Case Number 06 of 2022 Order number 04/WBAAR/2022-23
Description
Rohit Singh Kharwar (AAR (Authority For Advance Ruling), West Bengal)
Order Number
02/2022
Description
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Order Number
KAR ADRG 32/2020
Description
M/S. Sai Motors (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAR/R/02/2021
Description
Apar Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
RAJ/AAR/2018-19/40
Description
M/S Azad Coach Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GUJ/GAAR/R/30/2020
Description
M/S. Ab N Dhruv Autocraft (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
Order No. 15
Description
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
16/2018-19
Description
Opto Electronics Factory (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
AAR/GST/PB/006
Description
Machine Tools Corporation (AAR (Authority For Advance Ruling), Punjab)
Order Number
10/AAR/2018
Description
Wabco India Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/07/AAR/2018
Description
Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
06/2019
Description
Sanghi Brothers (Indore) Private Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
GUJ/GAAR/R/2022/44
Description
Kirloskar Oil Engines Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
HR/HAAR/11/2022-23
Description
Dream Road Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
Order Number
GST-ARA-10/2018-19/B-66
Description
Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
RAJ/AAR/2022-23/26
Description
Natani Precast (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
1/2019
Description
Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Order Number
04/2018
Description
Arpijay Fabricators Pvt. Ltd. (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
69(JPM)CGST/JPR/2020
Description
Honda Motercycle And Scooter India Pvt. Ltd. (Faa (First Appellate Authority), Rajasthan)
Order Number
GST-ARA-86/2018-19/B-07
Description
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-47/2019-20/B-33
Description
M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 90/2019
Description
Sagas Autotec Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
02/2017-18
Description
Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
TN/28/AAR/2021
Description
Ashok Leyland Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAR/R/2023/10
Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Order Number
15 /AP/GST/2021
Description
Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
GUJ/GAAR/R/2020/17
Description
Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-102/2018-19/B-28
Description
C.S. Diesel Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
01/2021-22
Description
Patanjali Ayurved Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
GUJ/GAAR/R/22/2020
Description
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
W.P.(C) No.20463 OF 2018
Description
Safari Retreats Private Limited And Another (Orissa High Court, Odisha)
Order Number
R/SPECIAL CIVIL APPLICATION NO. 16213 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018 With CIVIL APPLICATION (FOR ORDERS) NO. 1 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018
Description
Shabnam Petrofils Pvt. Ltd. (Gujarat High Court, Gujarat)
Order Number
GST-ARA-83/2020-21/B-112
Description
Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-93/2018-19/B-32
Description
Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-96/2018-19/B-20
Description
Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KER/144/2021
Description
Puthusserikudy Thankappan Santhosh And Other (AAR (Authority For Advance Ruling), Kerala)
Order Number
Order No. 55
Description
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
KAR ADRG 54/2019
Description
M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GST-ARA-91/2018-19/B-53
Description
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
TN/01/ARA/2021
Description
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
RAJ/AAR/2021-22/04
Description
Tej Jain (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GOA/GAAR/1 of 2017-18/2018-19/1929
Description
Automobile Corporation Of Goa Limited (AAR (Authority For Advance Ruling), Goa)
Order Number
GST-ARA-56/2019-20/B-41
Description
Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
RAJ/AAR/2020-21/08
Description
Jeet & Jeet Glass And Chemicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GUJ/GAAR/R/59/2021
Description
Industrial Boilers Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
04/2022-23
Description
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
GUJ/GAAR/R/42/2020
Description
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
MAH/AAAR/SS-RJ/06/2019-20
Description
Tata Motors Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
MAH/AAAR/RS-SK/32/2020-21
Description
The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
W.P.(MD) No.2133 of 2021 And W.M.P.(MD) No.1798 of 2021
Description
Peetee Coach Builders Private Limited (Madras High Court, Tamil Nadu)
Order Number
GST-ARA-44/2017-18/B-51
Description
Shandong Heavy Industry India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
A.R. Com/02/2023, TSAAR Order No.02/2023
Description
Raminfo Limited (AAR (Authority For Advance Ruling), Telangana)
Order Number
W.P.(T) No. 2245 of 2020
Description
Rungta Mines Limited (Jharkhand High Court, Jharkhand)
Order Number
HR/HAAR/20/2022-23
Description
Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)
Order Number
11/AP/GST/2021
Description
Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
RAJ/AAAR/02/2021-22
Description
Tej Kumar Jain (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Order Number
17/AAR/2018
Description
Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-66/2018-19/B-162
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
AAR/11/2020
Description
Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)
Order Number
GUJ/GAAR/R/10/2021
Description
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/2022/40
Description
Hasmukhlal Jivanlal Patel (AAR (Authority For Advance Ruling), Gujarat)
Order Number
AAR/GST/PB/32
Description
Raj Agro Aids (AAR (Authority For Advance Ruling), Punjab)
Order Number
TN/27/AAR/2021
Description
Tvl Anamallais Engineering (P) Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
AAR/GST/PB/016
Description
Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab)
Order Number
Writ Appeal No.53 of 2020
Description
Assistant Commissioner Of Cgst And Central Excise And Others (Madras High Court, Tamil Nadu)
Order Number
KAR ADRG 53/2019
Description
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
MAH/AAAR/SS-RJ/17/2018-19
Description
Jotun India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
AAAR/AP/01(GST)/2022
Description
Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Order Number
GUJ/GAAR/R/2019/04
Description
Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
R/SPECIAL CIVIL APPLICATION NO. 5758 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 5759 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 5760 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 5762 of 2019
Description
Siddharth Enterprises Through Partner Mahesh Liladhar Tibdewal (Gujarat High Court, Gujarat)
Order Number
TN/35/AAR/2022
Description
Royal Coach Builders (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/AAAR/13/2021(AR)
Description
Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-74/2018-19/B-169
Description
Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
AAR No. KAR ADRG 21/2019
Description
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAR/R/2022/29
Description
Swadeshi Empresa Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
03/AR/Daman-Silvassa/2018
Description
Aakash Engineers (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
Order Number
GUJ/GAAR/R/03/2021
Description
Apar Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-29/2017-18/B-35
Description
Jotun India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
3
Description
Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)
Order Number
TN/17/ARA/2021
Description
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAR/R/74/2020
Description
Isotex Corporation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-40/2020-21/B-27
Description
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-117/2019-20/B-106
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
Order No. 13 of 2018
Description
Bitcomm Technologies (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
HAR/HAAR/R/2018-19/8
Description
Paras Motor Industries (AAR (Authority For Advance Ruling), Haryana)
Order Number
01/ODISHA-AAR/2021-22
Description
Anjali Enterprises (AAR (Authority For Advance Ruling), Odisha)
Order Number
GST-ARA-124/2018-19/B-69
Description
Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-130/2018-19/B-64
Description
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
GST-ARA-08/2017/B-11
Description
Cms Info System Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
Writ Petition No.4773 of 2018 And WMP Nos.5916 & 13148 of 2018
Description
SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED (Madras High Court, Tamil Nadu)

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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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