Q3HSN Code 8705
Special purpose motor vehicles, other than those
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
GST rate
18%
Codes under 8705
| Code | Description | GST rate |
|---|---|---|
| 8705 10 | Crane lorries | 18% |
| 8705 20 | Mobile drilling derricks | 18% |
| 8705 30 | Fire fighting vehicles | 18% |
| 8705 40 | Concrete-mixer lorries | 18% |
| 8705 90 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) › Other | 18% |
| 8705 90 10 | Lorries (trucks) fitted with bridging systems | 18% |
← Chapter 87: Cars, two-wheelers, tractors and parts
Related HSN codes
8706Chassis fitted with engines, for the motor vehicles8704Motor vehicles for the transport of goods8707Bodies (including cabs), for the motor vehicles of headings8703Motor cars and other motor vehicles principally designed8708Parts and accessories of the motor vehicles of headings8702Motor vehicles for the transport of ten or more persons
Frequently Asked Questions
What is the HSN code for special purpose motor vehicles, other than those?
The HSN code for special purpose motor vehicles, other than those is 8705, under Chapter 87 (Cars, two-wheelers, tractors and parts).
What is the GST rate on special purpose motor vehicles, other than those?
Special purpose motor vehicles, other than those is taxed at 18% GST under HSN code 8705.
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.