HSN code directory
HSN Code 8704: Motor vehicles for the transport of goods
Motor vehicles for the transport of goods
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 87041010 | Dumpers designed for off-highway use: : with net weight (excluding pay-load) exceeding 8 tonnes and maximum pay load capacity not less than 10 tonnes |
| 87041090 | Dumpers designed for off-highway use: other |
| 87042110 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes refrigerated |
| 87042120 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles |
| 87042190 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes other |
| 87042211 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated |
| 87042219 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other |
| 87042290 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other |
| 87042311 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes: lorries and trucks: refrigerated |
| 87042319 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes: lorries and trucks: other |
| 87042390 | Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes other |
| 87043110 | Other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes: refrigerated |
| 87043120 | Other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles |
| 87043190 | Other, with spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes other |
| 87043211 | Other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated |
| 87043219 | Other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other |
| 87043290 | Other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other |
| 87049011 | Other: lorries and trucks: refrigerated |
| 87049012 | Other: lorries and trucks: electrically operated |
| 87049019 | Other: lorries and trucks: other |
| 87049090 | Other: lorries and trucks: other 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%.
Browse the full HSN code list or search any HSN or SAC code.
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.