Q3Codes under 8704
| Code | Description | GST rate |
|---|---|---|
| 8704 10 | Dumpers designed for off-highway use: | 18% |
| 8704 10 10 | With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes — dumpers designed for off-highway use | 18% |
| 8704 21 | G.v.w. Not exceeding 5 tonnes | 18% |
| 8704 21 10 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Not exceeding 5 tonnes refrigerated | 18% |
| 8704 21 20 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Not exceeding 5 tonnes three-wheeled motor vehicles | 18% |
| 8704 21 90 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Not exceeding 5 tonnes other | 18% |
| 8704 22 | G.v.w. Exceeding 5 tonnes but not exceeding 20 tonnes: | 18% |
| 8704 22 11 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated | 18% |
| 8704 22 19 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other | 18% |
| 8704 22 90 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Exceeding 5 tonnes but not exceeding 20 tonnes other | 18% |
| 8704 23 | G.v.w. Exceeding 20 tonnes | 18% |
| 8704 23 11 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Exceeding 20 tonnes: lorries and trucks: refrigerated | 18% |
| 8704 23 19 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Exceeding 20 tonnes: lorries and trucks: other | 18% |
| 8704 23 90 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. Exceeding 20 tonnes other | 18% |
| 8704 31 | G.v.w. Not exceeding 5 tonnes | 18% |
| 8704 31 10 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine: g.v.w. Not exceeding 5 tonnes: refrigerated | 18% |
| 8704 31 20 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine: g.v.w. Not exceeding 5 tonnes three-wheeled motor vehicles | 18% |
| 8704 31 90 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine: g.v.w. Not exceeding 5 tonnes other | 18% |
| 8704 32 | G.v.w. Exceeding 5 tonnes | 18% |
| 8704 32 11 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. Exceeding 5 tonnes: lorries and trucks refrigerated | 18% |
| 8704 32 19 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. Exceeding 5 tonnes: lorries and trucks other | 18% |
| 8704 32 90 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. Exceeding 5 tonnes: other | 18% |
| 8704 41 | G.v.w. Not exceeding 5 tonnes | 18% |
| 8704 42 | G.v.w. Exceeding 5 tonnes but not exceeding 20 tonnes | 18% |
| 8704 43 | G.v.w. Exceeding 20 tonnes | 18% |
| 8704 51 | G.v.w.not exceeding 5 tonnes | 18% |
| 8704 52 | G.v.w. Exceeding 5 tonnes | 18% |
| 8704 60 | Other with only electric motor for propulsion — motor vehicles for the transport of goods | 18% |
| 8704 90 | Motor vehicles for the transport of goods › Other | 18% |
| 8704 90 11 | Refrigerated | 18% |
| 8704 90 12 | Electrically operated | 18% |
← Chapter 87: Cars, two-wheelers, tractors and parts
Related HSN codes
8705Special purpose motor vehicles, other than those8703Motor cars and other motor vehicles principally designed8706Chassis fitted with engines, for the motor vehicles8702Motor vehicles for the transport of ten or more persons8707Bodies (including cabs), for the motor vehicles of headings8701Tractors (other than tractors of heading 8709)
Frequently Asked Questions
What is the HSN code for motor vehicles for the transport of goods?
The HSN code for motor vehicles for the transport of goods is 8704, under Chapter 87 (Cars, two-wheelers, tractors and parts).
What is the GST rate on motor vehicles for the transport of goods?
Motor vehicles for the transport of goods is taxed at 18% GST under HSN code 8704.
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.