About Chapter 87
Chapter 87 of the Harmonized System of Nomenclature (HSN) is titled “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof”. It is part of Section XVII, Vehicles, Aircraft & Vessels, together with Chapter 86 (railway or tramway locomotives), Chapter 88 (aircraft, spacecraft, and parts thereof) and Chapter 89 (ships, boats and floating structures).
The chapter is divided into 16 headings, from 8701 (tractors (other than tractors of heading 8709)) to 8716 (trailers and semi-trailers, other vehicles, not mechanically propelled, parts thereof). The headings with the most codes that people search for are parts and accessories of the motor vehicles of headings 8701 to 8705 (8708), motorcycles and cycles fitted with an auxiliary motor, with or without side-cars (8711), parts and accessories of vehicles of headings 8711 to 8713 (8714), tractors (other than tractors of heading 8709) (8701) and motor cars and other motor vehicles principally designed for the transport of persons (8703).
Note 1 leaves railway and tramway rolling-stock out of the chapter, and Note 2 defines “tractors” as vehicles constructed essentially for hauling or pushing another vehicle, appliance or load.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 20 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 87: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 87, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).