HSN Code 8703
Motor cars and other motor vehicles principally designed
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
GST rate
| 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 | 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 exceeding 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 by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | 18% |
| Three wheeled vehicles | 18% |
| 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. | 40% |
| Vehicles principally designed for the transport of more than seven persons, including the driver | 18% |
| Three-wheeled vehicles | 18% |
| Motor cars | 18% |
| Specialised transport vehicles such as ambulances, prison vans and the like | 18% |
| Of a cylinder capacity not exceeding 1,000 cc › Other | 18% |
| Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc › Other | 18% |
| 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 | 18% |
| Of a cylinder capacity not exceeding 1,500 cc › Other | 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 under | 18% |
| 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. | 40% |
| 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 under | 18% |
| Motor vehicles with both compression- ignition internal combustio n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 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. | 40% |
Codes under 8703
| Code | Description | GST rate |
|---|---|---|
| 8703 10 | Vehicles specially designed for travelling on snow, golf cars and similar vehicles: | Varies |
| 8703 10 10 | Electrically operated | Varies |
| 8703 21 | A cylinder capacity not exceeding 1,000 cc — 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 | 18% |
| 8703 21 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | 18% |
| 8703 21 20 | Three-wheeled vehicles | 18% |
| 8703 21 91 | Motor cars | 18% |
| 8703 21 92 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% |
| 8703 22 | A cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc — 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 | 18% |
| 8703 22 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | 18% |
| 8703 22 20 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% |
| 8703 22 30 | Three-wheeled vehicles | 18% |
| 8703 22 91 | Motor cars | 18% |
| 8703 23 | A cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc — 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 | Varies |
| 8703 23 10 | Vehicles principally designed for the transport of more than seven persons including the driver | Varies |
| 8703 23 20 | Three-wheeled vehicles | Varies |
| 8703 23 91 | Motor cars | Varies |
| 8703 23 92 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 24 | A cylinder capacity exceeding 3,000 cc — 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 | Varies |
| 8703 24 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | Varies |
| 8703 24 20 | Three-wheeled vehicles | Varies |
| 8703 24 91 | Motor cars | Varies |
| 8703 24 92 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 31 | A cylinder capacity not exceeding 1,500 cc — 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 | 18% |
| 8703 31 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | 18% |
| 8703 31 20 | 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 | 18% |
| 8703 31 91 | Motor cars | 18% |
| 8703 31 92 | Specialised transport vehicles such as ambulances, prison vans and the like | 18% |
| 8703 32 | A cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc — 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 | Varies |
| 8703 32 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | Varies |
| 8703 32 20 | 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 | Varies |
| 8703 32 91 | Motor cars | Varies |
| 8703 32 92 | Specialized transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 33 | A cylinder capacity exceeding 2,500 cc — 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 | Varies |
| 8703 33 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | Varies |
| 8703 33 20 | Three-wheeled vehicles | Varies |
| 8703 33 91 | Motor cars | Varies |
| 8703 33 92 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 40 | 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 — 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 | Varies |
| 8703 40 10 | Vehicles principally designed for transport of more than seven persons, including driver | Varies |
| 8703 40 20 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 40 30 | Motor cars | Varies |
| 8703 40 40 | Three-wheeled vehicles | Varies |
| 8703 50 | 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 — 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 | Varies |
| 8703 50 10 | Vehicles principally designed for transport of more than seven persons, including driver | Varies |
| 8703 50 20 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 50 30 | Motor cars | Varies |
| 8703 50 40 | Three-wheeled vehicles | Varies |
| 8703 60 | 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 — 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 | Varies |
| 8703 60 10 | Vehicles principally designed for transport of more than seven persons, including driver | Varies |
| 8703 60 20 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 60 30 | Motor cars | Varies |
| 8703 60 40 | Three-wheeled vehicles | Varies |
| 8703 70 | 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 — 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 | Varies |
| 8703 70 10 | Vehicles principally designed for transport of more than seven persons, including driver | Varies |
| 8703 70 20 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 70 30 | Motor cars | Varies |
| 8703 70 40 | Three-wheeled vehicles | Varies |
| 8703 80 | Other vehicles, with only electric motor for propulsion — 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 | Varies |
| 8703 80 10 | Vehicles principally designed for transport of more than seven persons, including driver | Varies |
| 8703 80 20 | Specialised transport vehicles such as ambulances, prison vans and the like | Varies |
| 8703 80 30 | Motor cars | Varies |
| 8703 80 40 | Three-wheeled vehicles | Varies |
| 8703 90 | 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 | Varies |
| 8703 90 10 | 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 | Varies |
| 8703 90 90 | 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 | Varies |
← Chapter 87: Cars, two-wheelers, tractors and parts
Related HSN codes
8704Motor vehicles for the transport of goods8702Motor vehicles for the transport of ten or more persons8705Special purpose motor vehicles, other than those8701Tractors (other than tractors of heading 8709)8706Chassis fitted with engines, for the motor vehicles8716Trailers and semi-trailers, other vehicles, not
Frequently Asked Questions
What is the HSN code for motor cars and other motor vehicles principally designed?
The HSN code for motor cars and other motor vehicles principally designed is 8703, under Chapter 87 (Cars, two-wheelers, tractors and parts).
What is the GST rate on motor cars and other motor vehicles principally designed?
It depends on the specific item: 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 is 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 exceeding 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 by the persons with orthopedic physical disability in accordance with the guidelines issued by the said department is 18%; three wheeled vehicles is 18%; 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. is 40%; vehicles principally designed for the transport of more than seven persons, including the driver is 18%; three-wheeled vehicles is 18%; motor cars is 18%; specialised transport vehicles such as ambulances, prison vans and the like is 18%; of a cylinder capacity not exceeding 1,000 cc › other is 18%; of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc › other is 18%; 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 is 18%; of a cylinder capacity not exceeding 1,500 cc › other is 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 under is 18%; 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. is 40%; 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 under is 18%; motor vehicles with both compression- ignition internal combustio n piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc or of length e xceeding 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. is 40%.
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.