GST Rate for HSN 8704
Specific items under 8704
| HSN Code | Description | GST Rate |
|---|---|---|
| 870410 | DUMPERS DESIGNED FOR OFF-HIGHWAY USE : | 28% |
| 870421 | g.v.w. not exceeding 5 tonnes | 28% |
| 870422 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: | 28% |
| 870423 | g.v.w. exceeding 20 tonnes | 28% |
| 870431 | g.v.w. not exceeding 5 tonnes | 28% |
| 870432 | g.v.w. exceeding 5 tonnes | 28% |
| 870441 | G.V.W. NOT EXCEEDING 5 TONNES | 28% |
| 870442 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | 28% |
| 870443 | G.V.W. EXCEEDING 20 TONNES | 28% |
| 870451 | G.V.W.NOT EXCEEDING 5 TONNES | 28% |
| 870452 | G.V.W. EXCEEDING 5 TONNES | 28% |
| 870460 | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28% |
| 870490 | OTHER : | 28% |
| 87041010 | WITH NET WEIGHT (EXCLUDING PAY-LOAD) EXCEEDING 8 TONNES AND MAXIMUM PAY-LOAD CAPACITY NOT LESS THAN 10 TONNES | 28% |
| 87041090 | OTHER | 28% |
| 87042100 | G.V.W. NOT EXCEEDING 5 TONNES | 28% |
| 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 | 28% |
| 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 | 28% |
| 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 | 28% |
| 87042200 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES: | 28% |
| 87042211 | 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 | 28% |
| 87042219 | 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 | 28% |
| 87042290 | 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 | 28% |
| 87042300 | G.V.W. EXCEEDING 20 TONNES | 28% |
| 87042311 | 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 | 28% |
| 87042319 | 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 | 28% |
| 87042390 | 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 | 28% |
| 87043100 | G.V.W. NOT EXCEEDING 5 TONNES | 28% |
| 87043110 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES : REFRIGERATED | 28% |
| 87043120 | 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 | 28% |
| 87043190 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE : G.V.W. NOT EXCEEDING 5 TONNES OTHER | 28% |
| 87043200 | G.V.W. EXCEEDING 5 TONNES | 28% |
| 87043211 | 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 | 28% |
| 87043219 | 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 | 28% |
| 87043290 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS OTHER, WITH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE G.V.W. EXCEEDING 5 TONNES: OTHER | 28% |
| 87044100 | G.V.W. NOT EXCEEDING 5 TONNES | 28% |
| 87044200 | G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES | 28% |
| 87044300 | G.V.W. EXCEEDING 20 TONNES | 28% |
| 87045100 | G.V.W.NOT EXCEEDING 5 TONNES | 28% |
| 87045200 | G.V.W. EXCEEDING 5 TONNES | 28% |
| 87046000 | OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28% |
| 87049011 | REFRIGERATED | 28% |
| 87049012 | ELECTRICALLY OPERATED | 28% |
| 87049019 | OTHER | 28% |
| 87049090 | OTHER | 28% |
Tax calculator for HSN 8704
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 8704
What is the GST rate for HSN 8704?▾
GST rate for HSN 8704 is 28%. 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 8704 in the line item and apply GST @ 28%. For intra-state supplies: 14% CGST + 14% SGST. For inter-state supplies: 28% 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 8704
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.