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.
Chapter87 — Vehicles other than railway/tramway rolling stock
Heading (4-digit)8703 — Motor cars and other motor vehicles for transport of persons
CoversCars, SUVs, hybrids, and electric passenger vehicles
GST rate5%, 18% or 40% (by product — see below)
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 on cars is tied to exactly those factors, not to the 4-digit heading alone. Since the GST 2.0 changes (and the end of compensation cess on 31 January 2026), small cars — petrol, LPG or CNG up to 1200cc and diesel up to 1500cc, no longer than 4000 mm — are taxed at 18%, larger cars at 40%, and electric cars at 5%.
That makes 8703 one of the clearest cases where a single rate can't be quoted against the heading: a small hatchback, a large SUV and an electric car all sit under 8703 but carry 18%, 40% and 5% respectively. The rate breakdown on this page lists each entry from the notification.
GST rate for 8703
GST rate: 5%, 18% or 40% — depends on exactly what the goods are
- 18%Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesNotification 9/2025, Schedule II, S. No. 533 — covers 8702 or 8703
- 18%Following motor vehicles of length not exceeding 4000 mm, namely: -(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not ex ceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used bythe persons with orthopedic physical disability in accordance with the guidelines issued by the said DepartmentNotification 9/2025, Schedule II, S. No. 536 — covers 8703
- 18%Three wheeled vehiclesNotification 9/2025, Schedule II, S. No. 537 — covers 8703
- 40%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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.Notification 9/2025, Schedule III, S. No. 5 — covers 8703
- 5%Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technologyNotification 9/2025, Schedule I, S. No. 440 — covers 87
- 5%Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.-For the purposes of this entry, ―Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E-bicycles.Notification 9/2025, Schedule I, S. No. 441 — covers 87
- 18%Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation. -For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.Notification 9/2025, Schedule II, S. No. 534 — only for 8703 21 or 8703 22 under 8703
- 18%Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation. -For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.Notification 9/2025, Schedule II, S. No. 535 — only for 8703 31 under 8703
- 18%Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.-For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there underNotification 9/2025, Schedule II, S. No. 538 — only for 8703 40, 8703 60 under 8703
- 18%Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm Explanation.-For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there underNotification 9/2025, Schedule II, S. No. 539 — only for 8703 50, 8703 70 under 8703
- 40%Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.-For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.Notification 9/2025, Schedule III, S. No. 6 — only for 8703 40, 8703 60 under 8703
- 40%Motor vehicles with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length exceeding 4000 mm Explanation.-For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.Notification 9/2025, Schedule III, S. No. 7 — only for 8703 50, 8703 70 under 8703
- 18%Anything under 8703 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
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
All 79 codes under 8703
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 870310 | Vehicles specially designed for travelling on snow, golf cars and similar vehicles | 5% / 18% / 40% |
| 87031010 | Electrically operated | 5% / 18% / 40% |
| 87031090 | Other | 5% / 18% / 40% |
| 870321 | Of a cylinder capacity not exceeding 1,000 cc | 5% / 18% / 40% |
| 87032110 | Vehicles principally designed for the transport of more than seven persons, including the driver | 5% / 18% / 40% |
| 87032120 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87032191 | Motor cars | 5% / 18% / 40% |
| 87032192 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87032199 | Other | 5% / 18% / 40% |
| 870322 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 5% / 18% / 40% |
| 87032210 | Vehicles principally designed for the transport of more than seven persons, including the driver | 5% / 18% / 40% |
| 87032220 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87032230 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87032291 | Motor cars | 5% / 18% / 40% |
| 87032299 | Other | 5% / 18% / 40% |
| 870323 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 5% / 18% / 40% |
| 87032310 | Vehicles principally designed for the transport of more than seven persons including the driver | 5% / 18% / 40% |
| 87032320 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87032391 | Motor cars | 5% / 18% / 40% |
| 87032392 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87032399 | Other | 5% / 18% / 40% |
| 870324 | Of a cylinder capacity exceeding 3,000 cc | 5% / 18% / 40% |
| 87032410 | Vehicles principally designed for the transport of more than seven persons, including the driver | 5% / 18% / 40% |
| 87032420 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87032491 | Motor cars | 5% / 18% / 40% |
| 87032492 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87032499 | Other | 5% / 18% / 40% |
| 870331 | Of a cylinder capacity not exceeding 1,500 cc | 5% / 18% / 40% |
| 87033110 | Vehicles principally designed for the transport of more than seven persons, including the driver | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 87033191 | Motor cars | 5% / 18% / 40% |
| 87033192 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87033199 | Other | 5% / 18% / 40% |
| 870332 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 5% / 18% / 40% |
| 87033210 | Vehicles principally designed for the transport of more than seven persons, including the driver | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 87033291 | Motor cars | 5% / 18% / 40% |
| 87033292 | Specialized transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87033299 | Other | 5% / 18% / 40% |
| 870333 | Of a cylinder capacity exceeding 2,500 cc | 5% / 18% / 40% |
| 87033310 | Vehicles principally designed for the transport of more than seven persons, including the driver | 5% / 18% / 40% |
| 87033320 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87033391 | Motor cars | 5% / 18% / 40% |
| 87033392 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87033399 | Other | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 87034010 | Vehicles principally designed for transport of more than seven persons, including driver | 5% / 18% / 40% |
| 87034020 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87034030 | Motor cars | 5% / 18% / 40% |
| 87034040 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87034090 | Other | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 87035010 | Vehicles principally designed for transport of more than seven persons, including driver | 5% / 18% / 40% |
| 87035020 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87035030 | Motor cars | 5% / 18% / 40% |
| 87035040 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87035090 | Other | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 87036010 | Vehicles principally designed for transport of more than seven persons, including driver | 5% / 18% / 40% |
| 87036020 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87036030 | Motor cars | 5% / 18% / 40% |
| 87036040 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87036090 | other | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 87037010 | Vehicles principally designed for transport of more than seven persons, including driver | 5% / 18% / 40% |
| 87037020 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87037030 | Motor cars | 5% / 18% / 40% |
| 87037040 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87037090 | Other | 5% / 18% / 40% |
| 870380 | Other vehicles, with only electric motor for propulsion | 5% / 18% / 40% |
| 87038010 | Vehicles principally designed for transport of more than seven persons, including driver | 5% / 18% / 40% |
| 87038020 | Specialised transport vehicles such as ambulances, prison vans and the like | 5% / 18% / 40% |
| 87038030 | Motor cars | 5% / 18% / 40% |
| 87038040 | Three-wheeled vehicles | 5% / 18% / 40% |
| 87038090 | Other | 5% / 18% / 40% |
| 870390 | Other | 5% / 18% / 40% |
| 87039000 | Other | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
| 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 | 5% / 18% / 40% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- 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 on cars depends on engine capacity, fuel type and vehicle length. Petrol, LPG or CNG cars up to 1200cc and diesel cars up to 1500cc, no longer than 4000 mm, are 18% (Notification 9/2025, Schedule II); other cars are 40% (Schedule III); electric cars are 5% (Schedule I). Compensation cess no longer applies from 1 February 2026.
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.