---
title: "8702 HSN Code | HSN Code for Motor Vehicles Transport 10+ Persons in India"
description: "Know more about 8702 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8702 covering Motor Vehicles Transport 10+ Persons."
canonical: "https://busy.in/hsn/sub-chapter-8702/"
---

# HSN Sub-chapter 8702: Motor Vehicles Transport 10+ Persons

Motor vehicles for the transport of ten or more persons, including the driver

Part of [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 87021011 | [Diesel Monocoque Vehicle (AC)](https://busy.in/hsn/hsn-87021011/) |
| 87021012 | [Diesel Monocoque Vehicle (Non-AC)](https://busy.in/hsn/hsn-87021012/) |
| 87021018 | [Diesel Vehicle (AC)](https://busy.in/hsn/hsn-87021018/) |
| 87021019 | [Non-AC Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021019/) |
| 87021021 | [AC Monocoque Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021021/) |
| 87021022 | [Non-AC Monocoque Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021022/) |
| 87021028 | [Other Diesel Vehicle (AC)](https://busy.in/hsn/hsn-87021028/) |
| 87021029 | [Other Non-AC Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021029/) |
| 87021091 | [Air-Conditioned Diesel Buses (>10 Persons)](https://busy.in/hsn/hsn-87021091/) |
| 87021092 | [Other Diesel Buses (>10 Persons)](https://busy.in/hsn/hsn-87021092/) |
| 87021099 | [Electric Vehicles (<=13 Persons)](https://busy.in/hsn/hsn-87021099/) |
| 87022011 | [Hybrid Monocoque Vehicle (AC)](https://busy.in/hsn/hsn-87022011/) |
| 87022012 | [Non-AC Monocoque Hybrid Vehicles (<=13)](https://busy.in/hsn/hsn-87022012/) |
| 87022018 | [Hybrid Vehicle (<=13 Passengers, AC)](https://busy.in/hsn/hsn-87022018/) |
| 87022019 | [Hybrid Vehicle (<=13 Passengers, Non-AC)](https://busy.in/hsn/hsn-87022019/) |
| 87022021 | [Integrated vehicles (AC)](https://busy.in/hsn/hsn-87022021/) |
| 87022022 | [Integrated Vehicles (Non Ac)](https://busy.in/hsn/hsn-87022022/) |
| 87022028 | [Other Hybrid Vehicle (<=13 Passengers, AC)](https://busy.in/hsn/hsn-87022028/) |
| 87022029 | [Other Hybrid Vehicle (<=13 Passengers, Non-AC)](https://busy.in/hsn/hsn-87022029/) |
| 87023011 | [Spark-Ignition Hybrid Monocoque (AC)](https://busy.in/hsn/hsn-87023011/) |
| 87023012 | [Spark-Ignition Hybrid Monocoque (Non-AC)](https://busy.in/hsn/hsn-87023012/) |
| 87023018 | [Spark-Ignition Hybrid Vehicle (AC)](https://busy.in/hsn/hsn-87023018/) |
| 87023019 | [Spark-Ignition Hybrid Vehicle (Non-AC)](https://busy.in/hsn/hsn-87023019/) |
| 87023021 | [Other Spark-Ignition Hybrid Monocoque (AC)](https://busy.in/hsn/hsn-87023021/) |
| 87023022 | [Other Spark-Ignition Hybrid Monocoque (Non-AC)](https://busy.in/hsn/hsn-87023022/) |
| 87023028 | [AC Hybrid Vehicles (<=13)](https://busy.in/hsn/hsn-87023028/) |
| 87023029 | [Non-AC Hybrid Vehicles (<=13)](https://busy.in/hsn/hsn-87023029/) |
| 87024011 | [Electric Monocoque Vehicle (AC)](https://busy.in/hsn/hsn-87024011/) |
| 87024012 | [Electric Monocoque Vehicle (Non-AC)](https://busy.in/hsn/hsn-87024012/) |
| 87024018 | [Electric vehicle (<=13 person, AC): EV Metro AC](https://busy.in/hsn/hsn-87024018/) |
| 87024019 | [Electric vehicle (<=13 person, non-AC): EV Metro NonAC](https://busy.in/hsn/hsn-87024019/) |
| 87024021 | [AC Electric Monocoque Vehicles (<=13)](https://busy.in/hsn/hsn-87024021/) |
| 87024022 | [Other Electric Monocoque (Non-AC)](https://busy.in/hsn/hsn-87024022/) |
| 87024028 | [Electric 13-Person AC Vehicle](https://busy.in/hsn/hsn-87024028/) |
| 87024029 | [Electric vehicle (<=13 person, non-AC Alt): EV Metro Base](https://busy.in/hsn/hsn-87024029/) |
| 87029011 | [Air-Conditioned Monocoque Vehicles (≤13 persons)](https://busy.in/hsn/hsn-87029011/) |
| 87029012 | [Non-Air-Conditioned Monocoque Vehicles (≤13 persons)](https://busy.in/hsn/hsn-87029012/) |
| 87029013 | [Other Electric Vehicles (<=13 Persons)](https://busy.in/hsn/hsn-87029013/) |
| 87029018 | [Motor Vehicles Parts - Air Conditioning](https://busy.in/hsn/hsn-87029018/) |
| 87029019 | [Motor Vehicle Parts - Air Conditioning Misc](https://busy.in/hsn/hsn-87029019/) |
| 87029020 | [Integrated Monocoque Other Fuel Buses (>10 Persons)](https://busy.in/hsn/hsn-87029020/) |
| 87029021 | [AC 13-person vehicle (monocoque): MetroCruiser AC](https://busy.in/hsn/hsn-87029021/) |
| 87029022 | [Non-AC Monocoque Van](https://busy.in/hsn/hsn-87029022/) |
| 87029028 | [Motor Vehicle Parts - Other Miscellaneous](https://busy.in/hsn/hsn-87029028/) |
| 87029029 | [Motor Vehicle Parts - Other](https://busy.in/hsn/hsn-87029029/) |
| 87029091 | [Air-Conditioned Other Fuel Buses (>10 Persons)](https://busy.in/hsn/hsn-87029091/) |
| 87029092 | [Other Other Fuel Buses (>10 Persons)](https://busy.in/hsn/hsn-87029092/) |
| 87029099 | [Three-Wheeled Diesel Cars (<=1500cc)](https://busy.in/hsn/hsn-87029099/) |

## Frequently asked questions

### What products are classified under HSN 8702

It includes Motor Vehicles Transport 10+ Persons

### Do spares or accessories of Motor Vehicles Transport 10+ Persons follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Does packaging or branding change how GST applies to Motor Vehicles Transport 10+ Persons?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Motor Vehicles Transport 10+ Persons is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Any import/export nuance for Motor Vehicles Transport 10+ Persons?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### How should I document Motor Vehicles Transport 10+ Persons sent for job work?

Use a delivery challan for sending Motor Vehicles Transport 10+ Persons to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How do I bill a kit or combo that includes Motor Vehicles Transport 10+ Persons?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

## India's trade performance: HSN Sub-Chapter 8702 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,517 Cr (+2.75% YoY) — 0.0410% of India's total exports
- Imports: ₹50 Cr (+85.10% YoY) — 0.0008% of India's total imports
- Trade balance: ₹1,467 Cr (Surplus); surplus rank #156 of 1233 sub-chapters
- Share of Chapter 87: 0.79% of its exports; import side 0.07%
- Rank within Chapter 87: #9 of 16 by export value; import-side #14

### Key metrics

- Export CAGR: 3.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #314 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +87.30% in FY 2021-22
- Contribution to Ch. 87: 0.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8702

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 87 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 87 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,224.02 | 0.0533% | — | 0.97% | 24.10 | 0.0007% | — | 0.06% | +1,199.92 | #256 |
| FY 2019-20 | 1,206.41 | 0.0546% | −1.44% | 1.02% | 41.06 | 0.0012% | +70.37% | 0.11% | +1,165.35 | #252 |
| FY 2020-21 | 477.76 | 0.0222% | −60.40% | 0.47% | 9.58 | 0.0003% | −76.67% | 0.03% | +468.18 | #438 |
| FY 2021-22 | 894.85 | 0.0285% | +87.30% | 0.61% | 16.42 | 0.0004% | +71.40% | 0.03% | +878.43 | #379 |
| FY 2022-23 | 1,069.37 | 0.0295% | +19.50% | 0.63% | 22.07 | 0.0004% | +34.41% | 0.04% | +1,047.30 | #367 |
| FY 2023-24 | 1,476.11 | 0.0408% | +38.04% | 0.85% | 27.04 | 0.0005% | +22.52% | 0.04% | +1,449.07 | #312 |
| FY 2024-25 | 1,516.67 | 0.0410% | +2.75% | 0.79% | 50.05 | 0.0008% | +85.10% | 0.07% | +1,466.62 | #314 |

- CAGR (7-year): exports 3.64%/yr, imports 12.95%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8702 export-import analysis

### Consistent export growth: 3.64% CAGR over 7 years

India's exports under HSN Sub-Chapter 8702 have grown at a compound annual rate of 3.64% over 7 fiscal years, rising from ₹1,224.02 Crore in FY 2018-19 to ₹1,516.67 Crore in FY 2024-25.

### HSN Sub-Chapter 8702 ranked #314 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8702 ranks #314 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #9 of 16. By trade surplus, it ranks #156 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8702 exports

The strongest single-year export movement for HSN Sub-Chapter 8702 was recorded in FY 2021-22, when exports surged by 87.30% over the prior year.

### India maintains a trade surplus of ₹1,466.62 Crore in HSN Sub-Chapter 8702 goods

In FY 2024-25, India's exports of ₹1,516.67 Cr exceeded imports of ₹50.05 Cr, resulting in a trade surplus of ₹1,466.62 Crore — ranking #156 of 1233 by surplus magnitude.

### Import growth of 12.95% CAGR signals rising demand for Motor Vehicles Transport 10+ Persons

India's imports under HSN Sub-Chapter 8702 have grown at 12.95% CAGR, reaching ₹50.05 Crore in FY 2024-25.

### HSN Sub-Chapter 8702 contributes 0.79% of Chapter 87 exports — ranked #9

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8702 ranks #9 by export value — accounting for 0.79% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #14).

## Related Sub-Chapters in Chapter 87

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8708: Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) | ₹63,496 Cr |
| #2 | [HSN Sub-Chapter 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) | ₹61,234 Cr |
| #3 | [HSN Sub-Chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) | ₹27,132 Cr |
| #4 | [HSN Sub-Chapter 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) | ₹12,917 Cr |
| #5 | [HSN Sub-Chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) | ₹9,730 Cr |
| #6 | [HSN Sub-Chapter 8714: Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) | ₹9,586 Cr |
| #7 | [HSN Sub-Chapter 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) | ₹2,386 Cr |
| #8 | [HSN Sub-Chapter 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) | ₹1,702 Cr |
| #9 | HSN Sub-Chapter 8702: Motor Vehicles Transport 10+ Persons (this hsn sub-chapter) | ₹1,517 Cr |
| #10 | [HSN Sub-Chapter 8712: Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) | ₹599 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8701 | [Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8706 | [Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) |
| 8707 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) |
| 8708 | [Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) |
| 8709 | [Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) |
| 8710 | [Armoured fighting vehicles](https://busy.in/hsn/sub-chapter-8710/) |
| 8711 | [Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) |
| 8712 | [Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) |
| 8713 | [Disabled person transport](https://busy.in/hsn/sub-chapter-8713/) |
| 8714 | [Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) |
| 8715 | [Baby carriages](https://busy.in/hsn/sub-chapter-8715/) |
| 8716 | [Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) |