GST Rate for HSN 8703
Specific items under 8703
| HSN Code | Description | GST Rate |
|---|---|---|
| 870310 | VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES : | 0% |
| 870321 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC : | 0% |
| 870322 | OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC : | 0% |
| 870323 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | 0% |
| 870324 | OF A CYLINDER CAPACITY EXCEEDING 3,000 CC : | 0% |
| 870331 | OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC : | 0% |
| 870332 | OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC : | 0% |
| 870333 | OF A CYLINDER CAPACITY EXCEEDING 2,500 CC : | 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: | 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: | 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: | 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: | 0% |
| 870380 | OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION: | 0% |
| 870390 | Other | 0% |
| 87031010 | ELECTRICALLY OPERATED | 0% |
| 87031090 | OTHER | 0% |
| 87032110 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 0% |
| 87032120 | THREE-WHEELED VEHICLES | 0% |
| 87032191 | MOTOR CARS | 0% |
| 87032192 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87032199 | OTHER | 0% |
| 87032210 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 0% |
| 87032220 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87032230 | THREE-WHEELED VEHICLES | 0% |
| 87032291 | MOTOR CARS | 0% |
| 87032299 | OTHER | 0% |
| 87032310 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS INCLUDING THE DRIVER | 0% |
| 87032320 | THREE-WHEELED VEHICLES | 0% |
| 87032391 | MOTOR CARS | 0% |
| 87032392 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87032399 | OTHER | 0% |
| 87032410 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 0% |
| 87032420 | THREE-WHEELED VEHICLES | 0% |
| 87032491 | MOTOR CARS | 0% |
| 87032492 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87032499 | OTHER | 0% |
| 87033110 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 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 | 0% |
| 87033191 | MOTOR CARS | 0% |
| 87033192 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87033199 | OTHER | 0% |
| 87033210 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 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 | 0% |
| 87033291 | MOTOR CARS | 0% |
| 87033292 | SPECIALIZED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87033299 | OTHER | 0% |
| 87033310 | VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF MORE THAN SEVEN PERSONS, INCLUDING THE DRIVER | 0% |
| 87033320 | THREE-WHEELED VEHICLES | 0% |
| 87033391 | MOTOR CARS | 0% |
| 87033392 | SPECIALISED TRANSPORT VEHICLES SUCH AS AMBULANCES, PRISON VANS AND THE LIKE | 0% |
| 87033399 | OTHER | 0% |
| 87034010 | Vehicles principally designed for transport of more than seven persons, including driver | 0% |
| 87034020 | Specialised transport vehicles such as ambulances, prison vans and the like | 0% |
| 87034030 | Motor cars | 0% |
| 87034040 | Three-wheeled vehicles | 0% |
| 87034090 | Other | 0% |
| 87035010 | Vehicles principally designed for transport of more than seven persons, including driver | 0% |
| 87035020 | Specialised transport vehicles such as ambulances, prison vans and the like | 0% |
| 87035030 | Motor cars | 0% |
| 87035040 | Three-wheeled vehicles | 0% |
| 87035090 | Other | 0% |
| 87036010 | Vehicles principally designed for transport of more than seven persons, including driver | 0% |
| 87036020 | Specialised transport vehicles such as ambulances, prison vans and the like | 0% |
| 87036030 | Motor cars | 0% |
| 87036040 | Three-wheeled vehicles | 0% |
| 87036090 | other | 0% |
| 87037010 | Vehicles principally designed for transport of more than seven persons, including driver | 0% |
| 87037020 | Specialised transport vehicles such as ambulances, prison vans and the like | 0% |
| 87037030 | Motor cars | 0% |
| 87037040 | THREE-WHEELED VEHICLES | 0% |
| 87037090 | Other | 0% |
| 87038010 | Vehicles principally designed for transport of more than seven persons, including driver | 0% |
| 87038020 | Specialised transport vehicles such as ambulances, prison vans and the like | 0% |
| 87038030 | Motor cars | 0% |
| 87038040 | THREE-WHEELED VEHICLES | 0% |
| 87038090 | Other | 0% |
| 87039000 | Other | 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 | 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 | 0% |
Tax calculator for HSN 8703
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC is BLOCKED under Sec 17(5) for passenger vehicles with seating <= 13 unless used for specified businesses (transport/training).
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 87 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8703
What is the GST rate for HSN 8703?▾
GST rate for HSN 8703 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8703 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8703
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 87.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.