HSN code 8704 — MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
HSN · heading18%MOTOR VEHICLES FOR THE TRANSPORT OF GOODS
Motor vehicles designed and built primarily for carrying goods and merchandise. This includes trucks, lorries, vans, and commercial vehicles used for cargo transport.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | Sch II S.No 540 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
dumper truckcargo vehiclecommercial lorrydelivery vanflatbed truckfreight vehiclegoods vehiclelorrypickup trucktipper trucktruck
more specific codes
- 870410DUMPERS DESIGNED FOR OFF-HIGHWAY USE :
- 870421g.v.w. not exceeding 5 tonnes
- 870422G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES:
- 870423g.v.w. exceeding 20 tonnes
- 870431g.v.w. not exceeding 5 tonnes
- 870432g.v.w. exceeding 5 tonnes
- 870441G.V.W. NOT EXCEEDING 5 TONNES
- 870442G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES
- 870443G.V.W. EXCEEDING 20 TONNES
- 870451G.V.W.NOT EXCEEDING 5 TONNES
- 870452G.V.W. EXCEEDING 5 TONNES
- 870460OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION
- 870490OTHER :
sibling codes
- 8701TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
- 8702MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER
- 8703MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER TH
- 8705SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERS
- 8706CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
- 8707BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
- 8708PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705
- 8709WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED I
- 8710TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND
- 8711MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-
- 8712BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED
- 8713CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED
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compiled from official sources · not tax advice · verify with your tax advisor before filing