HSN Code 8703 — Motor cars
HSN code 8703 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 8703 (motor cars) is taxed at a rate that depends on the specific item (see note). This code falls under Chapter 87 — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 8703 at a glance
| HSN Code | 8703 |
| Description | 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 (GST 2.0) | Varies — see note below |
| Chapter | Chapter 87 — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof |
| Heading | 8703 |
GST 2.0 rate depends on attributes not encoded in the HSN code: EVs 5%; small cars (petrol <=1200cc or diesel <=1500cc, AND length <4000mm) 18%; larger/luxury cars 40%; three-wheelers 18% (EV three-wheelers 5%). GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 8703
79 more specific 6- and 8-digit codes fall under 8703 (motor cars). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 870310 | Vehicles Specially Designed For Travelling On Snow, Golf Cars And Similar Vehicles : | Varies |
| 870321 | Of A Cylinder Capacity Not Exceeding 1,000 Cc : | Varies |
| 870322 | Of A Cylinder Capacity Exceeding 1,000 Cc But Not Exceeding 1,500 Cc : | Varies |
| 870323 | Of A Cylinder Capacity Exceeding 1,500 Cc But Not Exceeding 3,000 Cc : | 40% |
| 870324 | Of A Cylinder Capacity Exceeding 3,000 Cc : | 40% |
| 870331 | Of A Cylinder Capacity Not Exceeding 1,500 Cc : | Varies |
| 870332 | Of A Cylinder Capacity Exceeding 1,500 Cc But Not Exceeding 3,000 Cc : | 40% |
| 870333 | Of A Cylinder Capacity Exceeding 2,500 Cc : | 40% |
| 870340 | 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: | Varies |
| 870350 | 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: | Varies |
| 870360 | 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: | Varies |
| 870370 | 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: | Varies |
| 870380 | Other Vehicles, With Only Electric Motor For Propulsion: | 5% |
| 870390 | Other | Varies |
| 87031010 | Electrically Operated | 5% |
| 87031090 | Other | Varies |
| 87032110 | Vehicles Principally Designed For The Transport Of More Than Seven Persons, Including The Driver | Varies |
| 87032120 | Three-Wheeled Vehicles | 18% |
| 87032191 | Motor Cars | Varies |
| 87032192 | Specialised Transport Vehicles Such As Ambulances, Prison Vans And The Like | Varies |
| 87032199 | Other | Varies |
| 87032210 | Vehicles Principally Designed For The Transport Of More Than Seven Persons, Including The Driver | Varies |
| 87032220 | Specialised Transport Vehicles Such As Ambulances, Prison Vans And The Like | Varies |
| 87032230 | Three-Wheeled Vehicles | 18% |
| 87032291 | Motor Cars | Varies |
| 87032299 | Other | Varies |
| 87032310 | Vehicles Principally Designed For The Transport Of More Than Seven Persons Including The Driver | 40% |
| 87032320 | Three-Wheeled Vehicles | 18% |
| 87032391 | Motor Cars | 40% |
| 87032392 | Specialised Transport Vehicles Such As Ambulances, Prison Vans And The Like | Varies |
Showing 30 of 79 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What is the HSN code for motor cars?
What is the GST rate on motor cars?
Which chapter does HSN code 8703 belong to?
Is the HSN code 8703 mandatory on invoices for motor cars?
Related HSN codes in Chapter 87
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