Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705. Chapter 87: Vehicles other than railway or tramway rolling-stock.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 Notification 9/2025-CT(R), Schedule II, S.No. 542 |
| Entries for the whole of Chapter 87 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology Notification 9/2025-CT(R), Schedule I, S.No. 440 |
| 5%2.5% + 2.5% | 87 | 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. Notification 9/2025-CT(R), Schedule I, S.No. 441 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8706 in the GSTN HSN master (12 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8706 00 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705: | – | |
| 8706 00 11 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | – | Save |
| 8706 00 19 | OTHER | – | Save |
| 8706 00 21 | FOR TRANSPORT OF NOT MORE THAN THIRTEEN PERSONS, INCLUDING THE DRIVER | – | Save |
| 8706 00 29 | OTHER | – | Save |
| 8706 00 31 | FOR THREE-WHEELED VEHICLES | – | Save |
| 8706 00 39 | OTHER | – | Save |
| 8706 00 41 | FOR THREE-WHEELED MOTOR VEHICLE | – | Save |
| 8706 00 42 | FOR VEHICLES, OTHER THAN PETROL DRIVEN | – | Save |
| 8706 00 43 | FOR DUMPERS COVERED IN THE HEADING 8703 | – | Save |
| 8706 00 49 | OTHER | – | Save |
| 8706 00 50 | FOR THE MOTOR VEHICLES OF HEADING 8704 | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8706) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
