HSN 8714: Vehicles; parts and accessories of heading no. 8711 to…

HSN code 8714 covers: Vehicles; parts and accessories of heading no. 8711 to 8713.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — 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.
• 5% — Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology
• 5% — Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712
• 5% — Parts and accessories of carriage for disabled persons
• 18% — Parts and accessories of vehicles of heading 8711

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.