HSN code for car.
Car is classified under HSN code 8703 (MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED). GST is 18% or 40% depending on the exact product — the table below shows which notification entry covers what.
This code covers motor cars and passenger vehicles designed primarily for transporting people, including sedans, hatchbacks, SUVs, station wagons, and racing cars. It excludes buses and vehicles designed mainly for goods transport.
gst rates for car
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | 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 | Sch II S.No 5339/2025-Central Tax (Rate) |
| 18% | 9% + 9% | 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 | Sch II S.No 5369/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Three wheeled vehicles | Sch II S.No 5379/2025-Central Tax (Rate) |
| 18% | 9% + 9% | 40, 8703 60 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 | Sch II S.No 5389/2025-Central Tax (Rate) |
| 18% | 9% + 9% | 50, 8703 70 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 | Sch II S.No 5399/2025-Central Tax (Rate) |
| 40% | 20% + 20% | 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. | Sch III S.No 59/2025-Central Tax (Rate) |
| 40% | 20% + 20% | 40, 8703 60 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. | Sch III S.No 69/2025-Central Tax (Rate) |
| 40% | 20% + 20% | 50, 8703 70 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. | Sch III S.No 79/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
also searched as
automobilecarestate carfamily carhatchbackmotor carmotorcarpassenger carprivate carracing carsaloon carsedansport utility vehiclestation wagonSUV
more specific codes under 8703
- 870310VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES :
- 870321OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC :
- 870322OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC :
- 870323OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :
- 870324OF A CYLINDER CAPACITY EXCEEDING 3,000 CC :
- 870331OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC :
- 870332OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :
- 870333OF A CYLINDER CAPACITY EXCEEDING 2,500 CC :
Not 100% sure this is your code?
Get it confirmed by a CA or customs expert before you invoice or import.
Full detail — official text, every sub-code and rate history — on the HSN 8703 code page → · chapter 87 — Vehicles other than railway or tramway rolling-sto
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing