HSN Codes · Chapter 87: Vehicles and Parts

HSN Code 8703

Motor cars and other motor vehicles for the transport of persons

Typical GST rate

28%

14% CGST + 14% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8703

The first two digits (87) place this code in chapter 87 — Vehicles and Parts. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Cars, two-wheelers, tractors, commercial vehicles, and auto parts. Most motor vehicles attract 28% GST plus compensation cess.

More specific codes under 8703

  • 870310 — Vehicles specially designed for travelling on snow, golf cars and similar vehicles
  • 87031010 — Vehicles specially designed for travelling on snow, golf cars and similar vehicles — electrically operated
  • 87031090 — Vehicles specially designed for travelling on snow, golf cars and similar vehicles — other
  • 870321 — Motor cars with spark-ignition engine ≤1000cc · GST 28%
  • 87032110 — Vehicles principally designed for the transport of more than seven persons, including the driver
  • 87032120 — 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 — of a cylinder capacity not exceeding 1,000 cc — three-wheeled vehicles
  • 87032191 — 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 — of a cylinder capacity not exceeding 1,000 cc — motor cars
  • 87032192 — Specialised transport vehicles such as ambulances, prison vans and the like
  • 87032199 — 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 — of a cylinder capacity not exceeding 1,000 cc — other
  • 870322 — Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc

Frequently asked questions

Goods and services under 8703 typically attract 28% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Invoice with this code in seconds

Save HSN 8703 on a product once — Invodo puts it on every invoice, e-invoice, and e-way bill automatically. Start free.