GST Rate & HSN Code 8703 – CAR
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 falls under HSN code 8703 and attracts a GST rate of 28% in India. This HSN code is part of Chapter 87. Find the complete GST rate breakdown, classification details, and tax information for 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 below.
HSN Code 8703 & Related Codes
Showing 80 of 80 entries| HSN Code | Description | GST Rate | CGST | SGST | IGST | CESS |
|---|---|---|---|---|---|---|
| 8703Primary | 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 | 28% | 14% | 14% | 28% | 0 |
| 870310 | VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES : | 28% | 14% | 14% | 28% | 0 |
| 87031010 | ELECTRICALLY OPERATED | 28% | 14% | 14% | 28% | 0 |
| 87031090 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870321 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : | 28% | 14% | 14% | 28% | 0 |
| 87032110 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87032120 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87032191 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87032192 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87032199 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870322 | OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC : | 28% | 14% | 14% | 28% | 0 |
| 87032210 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87032220 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87032230 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87032291 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87032299 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870323 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | 28% | 14% | 14% | 28% | 0 |
| 87032310 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87032320 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87032391 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87032392 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87032399 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870324 | OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : | 28% | 14% | 14% | 28% | 0 |
| 87032410 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87032420 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87032491 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87032492 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87032499 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870331 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : | 28% | 14% | 14% | 28% | 0 |
| 87033110 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87033120 | 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87033191 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87033192 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87033199 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870332 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | 28% | 14% | 14% | 28% | 0 |
| 87033210 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87033220 | 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 OTHER VEHICLES, WITH COMPRESSION IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 2,500 CC THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87033291 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87033292 | SPECIALIZED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87033299 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870333 | OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : | 28% | 14% | 14% | 28% | 0 |
| 87033310 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87033320 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87033391 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87033392 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87033399 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 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: | 28% | 14% | 14% | 28% | 0 |
| 87034010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87034020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87034030 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87034040 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87034090 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 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: | 28% | 14% | 14% | 28% | 0 |
| 87035010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87035020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87035030 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87035040 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87035090 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 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: | 28% | 14% | 14% | 28% | 0 |
| 87036010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87036020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87036030 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87036040 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87036090 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870370 | 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: | 28% | 14% | 14% | 28% | 0 |
| 87037010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87037020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87037030 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87037040 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87037090 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870380 | OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION: | 28% | 14% | 14% | 28% | 0 |
| 87038010 | VEHICLES PRINCIPALLY DESIGNED FOR TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING DRIVER | 28% | 14% | 14% | 28% | 0 |
| 87038020 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 28% | 14% | 14% | 28% | 0 |
| 87038030 | MOTOR CARS | 28% | 14% | 14% | 28% | 0 |
| 87038040 | THREE-WHEELED VEHICLES | 28% | 14% | 14% | 28% | 0 |
| 87038090 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 870390 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 87039000 | OTHER | 28% | 14% | 14% | 28% | 0 |
| 87039010 | 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 OTHERS: ELECTRICALLY OPERATED | 28% | 14% | 14% | 28% | 0 |
| 87039090 | 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 OTHERS: OTHER | 28% | 14% | 14% | 28% | 0 |
Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about HSN Code 8703 and its GST rate.
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 attracts a GST rate of 28% in India under HSN code 8703. This rate has been notified by the Central Board of Indirect Taxes and Customs (CBIC) and applies to all taxable supplies of 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 across India for GST-registered businesses.









