HSN Code
HSN Code 8703 — Motor Cars & Passenger Vehicles
HSN heading 8703 covers cars and other passenger motor vehicles, including hybrids and EVs — but not buses, goods vehicles, or two-wheelers.
8703 is specifically for vehicles "principally designed for the transport of persons" — cars, SUVs, and similar, including hybrid and fully electric passenger vehicles. It sits apart from the other passenger/goods vehicle headings in the same chapter: buses seating ten or more (8702), goods-carrying trucks and lorries (8704), and two-wheelers (8711) are all classified separately even though they're all Chapter 87 vehicles.
At the 8-digit level, cars split further by engine capacity, fuel type (petrol, diesel, electric, hybrid), and body length — which matters because GST plus the compensation cess on cars is tied to exactly those factors, not to the 4-digit heading alone. A small hatchback and a large SUV both fall under 8703 but rarely carry the same combined tax.
This is one of the clearest cases where a single rate can't be quoted against the heading: two vehicles both classified under 8703 can have meaningfully different GST + cess depending on engine size and fuel type. Confirm the exact 8-digit line and current rate for your specific vehicle on the GST portal.
What's included
- Petrol and diesel passenger cars and SUVs
- Hybrid passenger vehicles
- Fully electric passenger cars
- Racing cars and other specialized passenger vehicles
Commonly confused — classified elsewhere
- Buses for the transport of ten or more persons — 8702
- Goods vehicles — trucks, lorries, vans for cargo — 8704
- Motorcycles, scooters, and mopeds — 8711
- Tractors — 8701
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "8703" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Do electric cars use a different HSN heading from petrol/diesel cars?
No — electric passenger cars still fall under 8703, the same 4-digit heading as petrol, diesel, and hybrid cars. The distinction happens at the 8-digit level and in the applicable GST rate, not in the heading itself.
Why do two cars both classified under 8703 pay different tax?
GST plus the compensation cess on cars depends on engine capacity, fuel type, and vehicle length — factors captured at the 8-digit code level, not the 4-digit heading. Confirm the exact code and rate for your specific model on the GST portal.
Is a pickup truck classified under 8703?
Only if it's principally designed to carry passengers. A pickup or van built and sold primarily to carry goods falls under 8704 instead — the distinction is about the vehicle's principal design purpose, not just its body style.