HSN code directory

HSN Code 8702: Motor vehicles for the transport of ten or more persons

Motor vehicles for the transport of ten or more persons, including the driver


All 8-digit HSN codes under this heading

HSN codeDescription
87021011With compression-ignition internalcombustion piston engine (diesel or semidiesel) vehicles for transport of not more than3 persons, including the driver: integrated monocoque vehicle
87021012With compression-ignition internalcombustion piston engine (diesel or semidiesel) vehicles for transport of not more than 13 persons, including the driver: air conditioned vehicle
87021019With compression-ignition internalcombustion piston engine (diesel or semidiesel) vehicles for transport of not more than 13 persons, including the driver: other
87021091With compression-ignition internalcombustion piston engine (diesel or semidiesel)other: integrated moncoque vehicle
87021092With compression-ignition internalcombustion piston engine (diesel or semidiesel)other: air-conditioned vehicle
87021099With compression-ignition internalcombustion piston engine (diesel or semidiesel)other: other
87029011Other vehicles for transport of not more than13 persons, including the driver: integrated monocoque vehicle
87029012Other: vehicles for transport of not more than13 persons, including the driver: air-conditioned vehicle
87029013Other: vehicles for transport of not more than13 persons, including the driver: electrically operated
87029019Other vehicles for transport of not more than13 persons, including the driver other
87029020Other vehicles for transport of not more than13 persons, including the driver: electrically operated vehicles not elsewhere included or specified
87029091Other integrated monocoque vehicle
87029092Other: air-conditioned vehicle
87029099Other: other


GST rate guide for this chapter

Tractors attract 5%, and electric vehicles 5%. Small cars and motorcycles up to 350 cc are taxed at 18%, larger cars and motorcycles above 350 cc at 40%, and bicycles at 5%. Most vehicle parts are taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.