HSN Codes · Chapter 87: Vehicles and Parts

HSN Code 870321

Motor cars with spark-ignition engine ≤1000cc

Typical GST rate

28%

14% CGST + 14% SGST intra-state

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 870321

The first two digits (87) place this code in chapter 87 — Vehicles and Parts. Heading 8703 groups the product family, and the remaining digits pin down this specific 6-digit classification. 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.

Parent heading

8703 — Motor cars and other motor vehicles for the transport of persons

More specific codes under 870321

  • 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

Related codes in heading 8703

  • 870310 — Vehicles specially designed for travelling on snow, golf cars and similar vehicles
  • 870322 — Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
  • 870323 — Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
  • 870324 — 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 exceeding 3,000 cc
  • 870331 — 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 1,500 cc
  • 870332 — Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
  • 870333 — 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 exceeding 2,500 cc
  • 870340 — Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
  • 870350 — Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
  • 870360 — Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

Frequently asked questions

Goods and services under 870321 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 870321 on a product once — Invodo puts it on every invoice, e-invoice, and e-way bill automatically. Start free.