Motor vehicles for the transport of goods. 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% | 8704 | Motor vehicles for the transport of goods, including Refrigerated motor vehicles Notification 9/2025-CT(R), Schedule II, S.No. 540 |
| 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 8704 in the GSTN HSN master (45 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 | |
|---|---|---|---|
| 8704 10 | DUMPERS DESIGNED FOR OFF-HIGHWAY USE : | – | |
| 8704 10 10 | WITH NET WEIGHT (EXCLUDING PAY-LOAD) EXCEEDING 8 TONNES AND MAXIMUM PAY-LOAD CAPACITY NOT LESS THAN 10 TONNES | – | Save |
| 8704 10 90 | OTHER | – | Save |
| 8704 21 | g.v.w. not exceeding 5 tonnes | – | |
| 8704 21 00 | G.V.W. NOT EXCEEDING 5 TONNES | – | Save |
| 8704 21 10 | 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 | – | Save |
| 8704 21 20 | 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 | – | Save |
| 8704 21 90 | 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 | – | Save |
| 8704 22 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: | – | |
| 8704 22 00 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: | – | Save |
| 8704 22 11 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS REFRIGERATED | – | Save |
| 8704 22 19 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES LORRIES AND TRUCKS OTHER | – | Save |
| 8704 22 90 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES OTHER | – | Save |
| 8704 23 | g.v.w. exceeding 20 tonnes | – | |
| 8704 23 00 | G.V.W. EXCEEDING 20 TONNES | – | Save |
| 8704 23 11 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: REFRIGERATED | – | Save |
| 8704 23 19 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES : LORRIES AND TRUCKS: OTHER | – | Save |
| 8704 23 90 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) : G.V.W. EXCEEDING 20 TONNES OTHER | – | Save |
| 8704 31 | g.v.w. not exceeding 5 tonnes | – | |
| 8704 31 00 | G.V.W. NOT EXCEEDING 5 TONNES | – | Save |
| 8704 31 10 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES : REFRIGERATED | – | Save |
| 8704 31 20 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES THREE-WHEELED MOTOR VEHICLES | – | Save |
| 8704 31 90 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES OTHER | – | Save |
| 8704 32 | g.v.w. exceeding 5 tonnes | – | |
| 8704 32 00 | G.V.W. EXCEEDING 5 TONNES | – | Save |
| 8704 32 11 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS REFRIGERATED | – | Save |
| 8704 32 19 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: LORRIES AND TRUCKS OTHER | – | Save |
| 8704 32 90 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER | – | Save |
| 8704 41 | G.V.W. NOT EXCEEDING 5 TONNES | – | |
| 8704 41 00 | G.V.W. NOT EXCEEDING 5 TONNES | – | Save |
| 8704 42 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | – | |
| 8704 42 00 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | – | Save |
| 8704 43 | G.V.W. EXCEEDING 20 TONNES | – | |
| 8704 43 00 | G.V.W. EXCEEDING 20 TONNES | – | Save |
| 8704 51 | G.V.W.NOT EXCEEDING 5 TONNES | – | |
| 8704 51 00 | G.V.W.NOT EXCEEDING 5 TONNES | – | Save |
| 8704 52 | G.V.W. EXCEEDING 5 TONNES | – | |
| 8704 52 00 | G.V.W. EXCEEDING 5 TONNES | – | Save |
| 8704 60 | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION | – | |
| 8704 60 00 | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION | – | Save |
| 8704 90 | OTHER : | – | |
| 8704 90 11 | REFRIGERATED | – | Save |
| 8704 90 12 | ELECTRICALLY OPERATED | – | Save |
| 8704 90 19 | OTHER | – | Save |
| 8704 90 90 | 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 (8704) 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.
