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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 vehicles18%
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 Department18%
Three wheeled vehicles18%
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 driver18%
Three-wheeled vehicles18%
Motor cars18%
Specialised transport vehicles such as ambulances, prison vans and the like18%
Of a cylinder capacity not exceeding 1,000 cc › Other18%
Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc › Other18%
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 vehicles18%
Of a cylinder capacity not exceeding 1,500 cc › Other18%
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 under18%
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 under18%
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

CodeDescriptionGST rate
8703 10Vehicles specially designed for travelling on snow, golf cars and similar vehicles:Varies
8703 10 10Electrically operatedVaries
8703 21A 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 cars18%
8703 21 10Vehicles principally designed for the transport of more than seven persons, including the driver18%
8703 21 20Three-wheeled vehicles18%
8703 21 91Motor cars18%
8703 21 92Specialised transport vehicles such as ambulances, prison vans and the like18%
8703 22A 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 cars18%
8703 22 10Vehicles principally designed for the transport of more than seven persons, including the driver18%
8703 22 20Specialised transport vehicles such as ambulances, prison vans and the like18%
8703 22 30Three-wheeled vehicles18%
8703 22 91Motor cars18%
8703 23A 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 carsVaries
8703 23 10Vehicles principally designed for the transport of more than seven persons including the driverVaries
8703 23 20Three-wheeled vehiclesVaries
8703 23 91Motor carsVaries
8703 23 92Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 24A 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 carsVaries
8703 24 10Vehicles principally designed for the transport of more than seven persons, including the driverVaries
8703 24 20Three-wheeled vehiclesVaries
8703 24 91Motor carsVaries
8703 24 92Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 31A 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 cars18%
8703 31 10Vehicles principally designed for the transport of more than seven persons, including the driver18%
8703 31 20Motor 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 vehicles18%
8703 31 91Motor cars18%
8703 31 92Specialised transport vehicles such as ambulances, prison vans and the like18%
8703 32A 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 carsVaries
8703 32 10Vehicles principally designed for the transport of more than seven persons, including the driverVaries
8703 32 20Motor 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 vehiclesVaries
8703 32 91Motor carsVaries
8703 32 92Specialized transport vehicles such as ambulances, prison vans and the likeVaries
8703 33A 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 carsVaries
8703 33 10Vehicles principally designed for the transport of more than seven persons, including the driverVaries
8703 33 20Three-wheeled vehiclesVaries
8703 33 91Motor carsVaries
8703 33 92Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 40Other 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 carsVaries
8703 40 10Vehicles principally designed for transport of more than seven persons, including driverVaries
8703 40 20Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 40 30Motor carsVaries
8703 40 40Three-wheeled vehiclesVaries
8703 50Other 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 carsVaries
8703 50 10Vehicles principally designed for transport of more than seven persons, including driverVaries
8703 50 20Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 50 30Motor carsVaries
8703 50 40Three-wheeled vehiclesVaries
8703 60Other 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 carsVaries
8703 60 10Vehicles principally designed for transport of more than seven persons, including driverVaries
8703 60 20Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 60 30Motor carsVaries
8703 60 40Three-wheeled vehiclesVaries
8703 70Other 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 carsVaries
8703 70 10Vehicles principally designed for transport of more than seven persons, including driverVaries
8703 70 20Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 70 30Motor carsVaries
8703 70 40Three-wheeled vehiclesVaries
8703 80Other 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 carsVaries
8703 80 10Vehicles principally designed for transport of more than seven persons, including driverVaries
8703 80 20Specialised transport vehicles such as ambulances, prison vans and the likeVaries
8703 80 30Motor carsVaries
8703 80 40Three-wheeled vehiclesVaries
8703 90Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars › OtherVaries
8703 90 10Motor 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 operatedVaries
8703 90 90Motor 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: otherVaries

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.

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