HSN code for car.
Car is classified under HSN code 8703 (MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED). The GST rate is 40% (condition-dependent — see the table below), effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers motor cars and passenger vehicles designed primarily for transporting people, including sedans, hatchbacks, SUVs, station wagons, and racing cars. It excludes buses and vehicles designed mainly for goods transport.
gst rates for car
| gst | cgst + sgst | condition |
|---|---|---|
| 18% | 9% + 9% | Sch II S.No 533 |
| 18% | 9% + 9% | Sch II S.No 536 |
| 18% | 9% + 9% | Sch II S.No 537 |
| 18% | 9% + 9% | Sch II S.No 538 |
| 18% | 9% + 9% | Sch II S.No 539 |
| 40% | 20% + 20% | Sch III S.No 5 |
| 40% | 20% + 20% | Sch III S.No 6 |
| 40% | 20% + 20% | Sch III S.No 7 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 40%
Intra-state sale of ₹10,000 at 40% GST
- Taxable value₹10,000
- CGST @ 20%₹2,000
- SGST @ 20%₹2,000
- Invoice total₹14,000
Inter-state sale of ₹1,00,000 at 40% GST
- Taxable value₹1,00,000
- IGST @ 40%₹40,000
- Invoice total₹1,40,000
also searched as
more specific codes under 8703
- 870310VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES :
- 870321OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC :
- 870322OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC :
- 870323OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :
- 870324OF A CYLINDER CAPACITY EXCEEDING 3,000 CC :
- 870331OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC :
- 870332OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :
- 870333OF A CYLINDER CAPACITY EXCEEDING 2,500 CC :
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Full detail — official text, every sub-code and rate history — on the HSN 8703 code page → · chapter 87 — Vehicles other than railway or tramway rolling-sto
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing