01 Nov, 2023 
This comprehensive resource provides a detailed list of HS Codes and HSN Codes for road transport equipment and services, along with their corresponding GST rates, facilitating efficient tax compliance and trade within the transportation sector.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 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 C | 87032310 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| 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- | 87033199 | 28% | Nil/3%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| 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 | 87042110 | 28% | Nil | 01/08/2019 1/07/2017 | – | |
| 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 | 87021019 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc | 87012010 | 12% | Nil | 01/08/2019 1/07/2017 | – | |
| Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other | 87163900 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 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 Ra | 87059000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 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 Fore | 87099000 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| 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 Ve | 87021011 | 28% | Nil/15% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| 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 | 87031090 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Scrappers | 84293000 | 18% | – | 15/11/2017 | – |
| Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Other: Angledozers | 84291910 | 18% | – | 15/11/2017 | – | |
| Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin | Pearls, Natural Or Cultured, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Pearls, Natural Or Cultured, Temporarily Strung For Convenience Of Transport – Cultured Pearls: Unworked | 71012100 | 3% | – | 01/07/2017 | – |
| Precious Stones (Other Than Diamonds) And Semiprecious Stones, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Ungraded Precious Stones (Other Than Diamonds) And Semi-Precious Stones, Temporarily Strung For Convenience Of Transport – Unwor | 71031024 | 0.25% | – | 1/10/2019 1/07/2017 | – |
The Harmonized System of Nomenclature (HSN) code for transport charges by road is 9966.
The Goods and Services Tax (GST) rate for goods transport by road is 5%.
The Service Accounting Code (SAC) for goods transport by road is 996511.
HSN code 9967 is used for “Other Supporting Transport Services,” including freight charges for various modes of transportation, such as road, rail, air, or sea.
The SAC code for transportation of goods by road is 996511, and the GST rate for this service is 5%.
The SAC code for road transport of goods is 996511.
The SAC code for transport charges by road is 996511.
The SAC code for road transport services is 996511.
The HSN code for goods transport by road is 9966.
The GST rate for road transport of goods is 5%.
As of my knowledge cutoff date in September 2021, there might have been updates or changes to GST rules. To get the latest information on GST rules for transportation, please refer to the official GST website or consult with a tax professional.
The HSN code for road transport in GST is 9966.
The SAC code for transport services can vary depending on the specific type of transport service being provided. For road transport of goods, the SAC code is 996511.
SAC code 996531 is specifically for “Goods Transport Services by Road.”
SAC code 996813 is used for “Passenger Transport Services.”
SAC code 996742 is for “Rental Services of Road Vehicles with Operators.”
The GST SAC code for passenger transport services is 996813.
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