HSN code 8703 — MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR
HSN · heading40%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
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.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 533 |
| 18% | 9% | 9% | Sch II S.No 534 |
| 18% | 9% | 9% | Sch II S.No 535 |
| 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 · all codes at 40%
gst calculator — pre-filled with this rate
products commonly classified here
automobilecarestate carfamily carhatchbackmotor carmotorcarpassenger carprivate carracing carsaloon carsedansport utility vehiclestation wagonSUV
more specific codes
- 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 :
- 870340OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR A
- 870350OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEM
- 870360OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR A
- 870370OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEM
- 870380OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION:
- 870390Other
sibling codes
- 8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
- 8702MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER
- 8704MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
- 8705SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERS
- 8706CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
- 8707BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
- 8708PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
- 8709WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED I
- 8710TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND
- 8711MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-
- 8712BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED
- 8713CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
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compiled from official sources · not tax advice · verify with your tax advisor before filing