Q3HSN Code 8702
Motor vehicles for the transport of ten or more persons
Motor vehicles for the transport of ten or more persons, including the driver
GST rate
18%
Codes under 8702
| Code | Description | GST rate |
|---|---|---|
| 8702 10 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) — motor vehicles for the transport of ten or more persons, including the driver | 18% |
| 8702 10 11 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 10 12 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 10 18 | Other, air-conditioned | 18% |
| 8702 10 19 | Other, non air-conditioned | 18% |
| 8702 10 21 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 10 22 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 10 28 | Other, air-conditioned | 18% |
| 8702 10 29 | Other, non air-conditioned | 18% |
| 8702 10 91 | Motor vehicles for the transport of ten or more persons, including the driverwith compression-ignition internalcombustion piston engine (diesel or semidiesel)other: integrated moncoque vehicle | 18% |
| 8702 10 92 | Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other: air-conditioned vehicle | 18% |
| 8702 10 99 | Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other:other | 18% |
| 8702 20 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion — motor vehicles for the transport of ten or more persons, including the driver | 18% |
| 8702 20 11 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 20 12 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 20 18 | Other, air-conditioned | 18% |
| 8702 20 19 | Other, non air-conditioned | 18% |
| 8702 20 21 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 20 22 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 20 28 | Other, air-conditioned | 18% |
| 8702 20 29 | Other, non air-conditioned | 18% |
| 8702 30 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion propulsion — motor vehicles for the transport of ten or more persons, including the driver | 18% |
| 8702 30 11 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 30 12 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 30 18 | Other, air-conditioned | 18% |
| 8702 30 19 | Other, non air-conditioned | 18% |
| 8702 30 21 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 30 22 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 30 28 | Other, air-conditioned | 18% |
| 8702 30 29 | Other, non air-conditioned | 18% |
| 8702 40 | With only electric motor for propulsion — motor vehicles for the transport of ten or more persons, including the driver | 18% |
| 8702 40 11 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 40 12 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 40 18 | Other, air-conditioned | 18% |
| 8702 40 19 | Other, non air-conditioned | 18% |
| 8702 40 21 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 40 22 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 40 28 | Other, air-conditioned | 18% |
| 8702 40 29 | Other, non air-conditioned | 18% |
| 8702 90 | Motor vehicles for the transport of ten or more persons, including the driver › Other | 18% |
| 8702 90 11 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 90 12 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 90 13 | Motor vehicles for the transport of ten or more persons, including the driver other: vehicles for transport of not more than13 persons, including the driver: electrically operated | 18% |
| 8702 90 18 | Other, air-conditioned | 18% |
| 8702 90 19 | Other, non air-conditioned | 18% |
| 8702 90 20 | Motor vehicles for the transport of ten or more persons, including the driver other vehicles for transport of not more than13 persons, including the driver:electrically operated vehicles not elsewhere included or specified | 18% |
| 8702 90 21 | Integrated monocoque vehicle, air-conditioned | 18% |
| 8702 90 22 | Integrated monocoque vehicle, non air-conditioned | 18% |
| 8702 90 28 | Other, air-conditioned | 18% |
| 8702 90 29 | Other, non air-conditioned | 18% |
| 8702 90 91 | Motor vehicles for the transport of ten or more persons, including the driver other integrated monocoque vehicle | 18% |
| 8702 90 92 | Motor vehicles for the transport of ten or more persons, including the driver other:air-conditioned vehicle | 18% |
| 8702 90 99 | Motor vehicles for the transport of ten or more persons, including the driver other:other | 18% |
← Chapter 87: Cars, two-wheelers, tractors and parts
Related HSN codes
Frequently Asked Questions
What is the HSN code for motor vehicles for the transport of ten or more persons?
The HSN code for motor vehicles for the transport of ten or more persons is 8702, under Chapter 87 (Cars, two-wheelers, tractors and parts).
What is the GST rate on motor vehicles for the transport of ten or more persons?
Motor vehicles for the transport of ten or more persons is taxed at 18% GST under HSN code 8702.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.