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GST 2.0 · 22 Sep 2025 · 24 items
Transportation Sector — HSN and GST rate
23 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 4011 | New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft] | 18% | 28% |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 18% | 28% |
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels] | 18% | 28% |
| 8703 | 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. | 18% | 28% |
| 8703 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. | 18% | 28% |
| 8702 or 8703 | 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% | 28% |
| 8703 | Three wheeled vehicles | 18% | 28% |
| 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm | 18% | 28% |
| 8703 50, 8703 70 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm | 18% | 28% |
| 8704 | Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] | 18% | 28% |
| 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 18% | 28% |
| 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 18% | 28% |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] | 18% | 28% |
| 8711 | Motorcycles of engine capacity (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars, of an engine capacity not exceeding 350cc; side cars | 18% | 28% |
| 8714 | Parts and accessories of vehicles of heading 8711 | 18% | 28% |
| 8903 | Rowing boats and canoes | 18% | 28% |
| 9401 20 00 | Seats of a kind used for motor vehicles | 18% | 28% |
| 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 cars, other than those mentioned at Sr. Nos.4,5,6,7,8 and 9 of above table [wherein 28% to 18% is mentioned ] | 40% | 28% |
| 870340, 870360 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm | 40% | 28% |
| 870350, 870370 | Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500cc or of length exceeding 4000 mm | 40% | 28% |
| 8711 | Motor cycles of engine capacity exceeding 350 cc | 40% | 28% |
| 8802 | Aircraft for personal use. | 40% | 28% |
| 8903 | Yacht and other vessels for pleasure or sports | 40% | 28% |
| 8703 | Electric vehicles (cars) and e-two/three-wheelers | 5% | — |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsPaper SectorRenewable EnergySports Goods And ToysTextile SectorTobaccoWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.