GST rate
28%
- Within a state
- CGST 14% + SGST 14%
- Between states
- IGST 28%
- Compensation cess
- 15%
The rate depends on the item
This code has different rates for different items or price levels. The rate above is the usual one.
| Item or condition | GST rate |
|---|---|
| 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% |
Where this code sits
- Chapter 87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- 8703 — Motor Cars & Passenger Vehicles
Last updated on BaelTrade: 11 September 2026
More specific codes under 8703
HSN codeDescriptionGST rate
- 870331Diesel driven 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%
- 870340Following 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...18%
- 870350Following 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...18%
- 870360Following 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...18%
- 870370Following 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...18%
Products under HSN 8703 on BaelTrade
No products are listed under this code yet. Be the first to list yours.
Common questions
- What is the HSN code for Motor Cars & Passenger Vehicles?
- The HSN code for Motor Cars & Passenger Vehicles is 8703.
- What is the GST rate for HSN 8703?
- The GST rate for HSN 8703 depends on the item or its price. The usual rate is 28%; see the table above for the others.
Rates are for reference, taken from BaelTrade’s tax master. Check the latest CBIC notification or ask your tax adviser before filing.