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. Chapter 87: Vehicles other than railway or tramway rolling-stock.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles Notification 9/2025-CT(R), Schedule II, S.No. 533 |
| 18%9% + 9% | 8703 21 or 8703 22 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. Notification 9/2025-CT(R), Schedule II, S.No. 534 |
| 18%9% + 9% | 8703 31 | Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. Notification 9/2025-CT(R), Schedule II, S.No. 535 |
| 18%9% + 9% | 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department Notification 9/2025-CT(R), Schedule II, S.No. 536 |
| 18%9% + 9% | 8703 | Three wheeled vehicles Notification 9/2025-CT(R), Schedule II, S.No. 537 |
| 18%9% + 9% | 8703 40, 8703 60 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under Notification 9/2025-CT(R), Schedule II, S.No. 538 |
| 18%9% + 9% | 8703 50, 8703 70 | Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under Notification 9/2025-CT(R), Schedule II, S.No. 539 |
| 40%20% + 20% | 8703 | 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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. Notification 9/2025-CT(R), Schedule III, S.No. 5 |
| 40%20% + 20% | 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. Notification 9/2025-CT(R), Schedule III, S.No. 6 |
| 40%20% + 20% | 8703 50, 8703 70 | Motor vehicles with both compression- ignition internal combustio n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. Notification 9/2025-CT(R), Schedule III, S.No. 7 |
| Entries for the whole of Chapter 87 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology Notification 9/2025-CT(R), Schedule I, S.No. 440 |
| 5%2.5% + 2.5% | 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. Notification 9/2025-CT(R), Schedule I, S.No. 441 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8703 in the GSTN HSN master (79 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8703 10 | VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES : | – | |
| 8703 10 10 | ELECTRICALLY OPERATED | – | Save |
| 8703 10 90 | OTHER | – | Save |
| 8703 21 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : | 18% (Sch. II S.No. 534) | |
| 8703 21 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 18% (Sch. II S.No. 534) | Save |
| 8703 21 20 | THREE-WHEELED VEHICLES | 18% (Sch. II S.No. 534) | Save |
| 8703 21 91 | MOTOR CARS | 18% (Sch. II S.No. 534) | Save |
| 8703 21 92 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 18% (Sch. II S.No. 534) | Save |
| 8703 21 99 | OTHER | 18% (Sch. II S.No. 534) | Save |
| 8703 22 | OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC : | 18% (Sch. II S.No. 534) | |
| 8703 22 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 18% (Sch. II S.No. 534) | Save |
| 8703 22 20 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 18% (Sch. II S.No. 534) | Save |
| 8703 22 30 | THREE-WHEELED VEHICLES | 18% (Sch. II S.No. 534) | Save |
| 8703 22 91 | MOTOR CARS | 18% (Sch. II S.No. 534) | Save |
| 8703 22 99 | OTHER | 18% (Sch. II S.No. 534) | Save |
| 8703 23 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | – | |
| 8703 23 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS INCLUDING THE DRIVER | – | Save |
| 8703 23 20 | THREE-WHEELED VEHICLES | – | Save |
| 8703 23 91 | MOTOR CARS | – | Save |
| 8703 23 92 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | – | Save |
| 8703 23 99 | OTHER | – | Save |
| 8703 24 | OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : | – | |
| 8703 24 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | – | Save |
| 8703 24 20 | THREE-WHEELED VEHICLES | – | Save |
| 8703 24 91 | MOTOR CARS | – | Save |
| 8703 24 92 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | – | Save |
| 8703 24 99 | OTHER | – | Save |
| 8703 31 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : | 18% (Sch. II S.No. 535) | |
| 8703 31 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 18% (Sch. II S.No. 535) | Save |
| 8703 31 20 | 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 | 18% (Sch. II S.No. 535) | Save |
| 8703 31 91 | MOTOR CARS | 18% (Sch. II S.No. 535) | Save |
| 8703 31 92 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 18% (Sch. II S.No. 535) | Save |
| 8703 31 99 | OTHER | 18% (Sch. II S.No. 535) | Save |
| 8703 32 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | – | |
| 8703 32 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | – | Save |
| 8703 32 20 | 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 | – | Save |
| 8703 32 91 | MOTOR CARS | – | Save |
| 8703 32 92 | SPECIALIZED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | – | Save |
| 8703 32 99 | OTHER | – | Save |
| 8703 33 | OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : | – | |
| 8703 33 10 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | – | Save |
| 8703 33 20 | THREE-WHEELED VEHICLES | – | Save |
| 8703 33 91 | MOTOR CARS | – | Save |
| 8703 33 92 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | – | Save |
| 8703 33 99 | OTHER | – | Save |
| 8703 40 | 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: | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | |
| 8703 40 10 | Vehicles principally designed for transport of more than seven persons, including driver | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 40 20 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 40 30 | Motor cars | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 40 40 | Three-wheeled vehicles | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 40 90 | Other | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 50 | 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: | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | |
| 8703 50 10 | Vehicles principally designed for transport of more than seven persons, including driver | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 50 20 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 50 30 | Motor cars | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 50 40 | Three-wheeled vehicles | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 50 90 | Other | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 60 | 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: | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | |
| 8703 60 10 | Vehicles principally designed for transport of more than seven persons, including driver | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 60 20 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 60 30 | Motor cars | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 60 40 | Three-wheeled vehicles | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 60 90 | other | 18% or 40% (Sch. II S.No. 538, Sch. III S.No. 6) | Save |
| 8703 70 | 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: | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | |
| 8703 70 10 | Vehicles principally designed for transport of more than seven persons, including driver | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 70 20 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 70 30 | Motor cars | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 70 40 | THREE-WHEELED VEHICLES | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 70 90 | Other | 18% or 40% (Sch. II S.No. 539, Sch. III S.No. 7) | Save |
| 8703 80 | OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION: | – | |
| 8703 80 10 | Vehicles principally designed for transport of more than seven persons, including driver | – | Save |
| 8703 80 20 | Specialised transport vehicles such as ambulances, prison vans and the like | – | Save |
| 8703 80 30 | Motor cars | – | Save |
| 8703 80 40 | THREE-WHEELED VEHICLES | – | Save |
| 8703 80 90 | Other | – | Save |
| 8703 90 | Other | – | |
| 8703 90 00 | Other | – | Save |
| 8703 90 10 | 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 | – | Save |
| 8703 90 90 | 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 | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8703) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
