HSN Codes · Chapter 87: Vehicles and Parts

HSN Code 8704

Vehicles and Parts — motor vehicles for the transport of goods

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8704

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 8704

  • 870410 — Vehicles and Parts — motor vehicles for the transport of goods — dumpers designed for off-highway use
  • 87041010 — With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
  • 87041090 — Vehicles and Parts — motor vehicles for the transport of goods — dumpers designed for off-highway use — other
  • 870421 — Vehicles and Parts — motor vehicles for the transport of goods — g.v.w. not exceeding 5 tonnes
  • 87042100 — Vehicles and Parts — motor vehicles for the transport of goods — g.v.w. not exceeding 5 tonnes — g.v.w. not exceeding 5 tonnes
  • 87042110 — Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes refrigerated
  • 87042120 — Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
  • 87042190 — Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes other
  • 870422 — G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
  • 87042200 — G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

Frequently asked questions

The GST rate under 8704 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
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 8704 on a product once — Invodo puts it on every invoice, e-invoice, and e-way bill automatically. Start free.