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8702 HSN Code: Motor Vehicles Transport 10+ Persons

HSN Sub Chapter 8702 represents Motor Vehicles Transport 10+ Persons under GST classification. This code helps businesses identify Motor Vehicles Transport 10+ Persons correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8702, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Motor Vehicles Transport 10+ Persons.

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New GST Rate for HSN Code 8702

GST Rate for Motor Vehicles Transport 10+ Persons under HSN Code 8702. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

87

HSN Code

8702

HSN Description

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

New GST Rate

5% or 18%

5% for solely electric or fuel-cell vehicles; 18% for other vehicles transporting ten or more persons. Old and used vehicles sold by a registered dealer: 18% on the supplier's margin only, with no input tax credit on the vehicle. Source: Notification 08/2018-Central Tax (Rate), as amended by Notification 04/2025-Central Tax (Rate) and Notification 12/2025-Central Tax (Rate).

Old GST Rate

5% or 28%

Tariff HSN Codes under HSN Sub Chapter 8702

Following tariff HSN codes fall under Motor Vehicles Transport 10+ Persons.

Tariff HSN

87021011

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle, air-conditioned

Tariff HSN

87021012

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87021018

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other, air-conditioned

Tariff HSN

87021019

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other, non air-conditioned

Tariff HSN

87021021

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Integrated monocoque vehicle, air-conditioned

Tariff HSN

87021022

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87021028

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Other, air-conditioned

Tariff HSN

87021029

Description

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Other, non air-conditioned

Tariff HSN

87021091

Description

Motor vehicles for the transport of ten or more persons, including the driverwith compression-ignition internalcombustion piston engine (diesel or semidiesel)other : integrated moncoque vehicle

Tariff HSN

87021092

Description

Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other : air-conditioned vehicle

Tariff HSN

87021099

Description

Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other :other

Tariff HSN

87022011

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver:Integrated monocoque vehicle, air-conditioned

Tariff HSN

87022012

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver:Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87022018

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

Tariff HSN

87022019

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other,non air-conditioned

Tariff HSN

87022021

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Integrated monocoque vehicle, air-conditioned

Tariff HSN

87022022

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87022028

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Other, air-conditioned

Tariff HSN

87022029

Description

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Other, non air-conditioned

Tariff HSN

87023011

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned

Tariff HSN

87023012

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87023018

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

Tariff HSN

87023019

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other,non air-conditioned

Tariff HSN

87023021

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other Integrated monocoque vehicle, air-conditioned

Tariff HSN

87023022

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, Integrated monocoque vehicle, non-air-conditioned

Tariff HSN

87023028

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

Tariff HSN

87023029

Description

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other,non- air-conditioned

Tariff HSN

87024011

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned

Tariff HSN

87024012

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87024018

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

Tariff HSN

87024019

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, non air-conditioned

Tariff HSN

87024021

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: other : Integrated monocoque vehicle, air-conditioned

Tariff HSN

87024022

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87024028

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

Tariff HSN

87024029

Description

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, non air-conditioned

Tariff HSN

87029011

Description

Other : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle,air-conditioned

Tariff HSN

87029012

Description

Other : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle,non air-conditioned

Tariff HSN

87029013

Description

Motor vehicles for the transport of ten or more persons, including the driver other : vehicles for transport of not more than13 persons, including the driver: electrically operated

Tariff HSN

87029018

Description

Other : Vehicles for transport of not more than 13 persons, including the driver : Other, air-conditioned

Tariff HSN

87029019

Description

Other : Vehicles for transport of not more than 13 persons, including the driver : Other, non air-conditioned

Tariff HSN

87029020

Description

Motor vehicles for the transport of ten or more persons, including the driver other vehicles for transport of not more than13 persons, including the driver:electrically operated vehicles not elsewhere included or specified

Tariff HSN

87029021

Description

Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, air-conditioned

Tariff HSN

87029022

Description

Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, non air-conditioned

Tariff HSN

87029028

Description

Vehicles for transport of not more than 13 persons, including the driver:Other: Other, air-conditioned

Tariff HSN

87029029

Description

Vehicles for transport of not more than 13 persons, including the driver:Other: Other, non air-conditioned

Tariff HSN

87029091

Description

Motor vehicles for the transport of ten or more persons, including the driver other integrated monocoque vehicle

Tariff HSN

87029092

Description

Motor vehicles for the transport of ten or more persons, including the driver other :air-conditioned vehicle

Tariff HSN

87029099

Description

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

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India’s Trade Performance — HSN Sub-Chapter 8702 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹2,716 Cr

+79.06% vs FY 2024-25

0.0696% of India’s total exports

India’s Imports

FY 2025-26

₹89 Cr

+77.34% vs FY 2024-25

0.0013% of India’s total imports

Trade Balance

FY 2025-26

₹2,627 Cr

Trade Surplus

Surplus rank #120 of 1233 subchapters

% of Chapter 87

FY 2025-26

1.18%

Share of Chapter 87’s total exports in FY 2025-26

Import side: 0.11% of Chapter 87’s imports

Rank Within Chapter 87

FY 2025-26

#8 of 16

Position by export value among subchapters in Chapter 87

Import-side rank: #14 of 16

At a glance

12.06%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#231

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+87.30%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.18%

Contribution to Ch. 87

Share of Chapter 87 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 8702

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #256

Balance

+1,199.92

Exports

1,224.02 ₹ Cr

0.0533% share

— YoY

0.97% of Ch. 87

Imports

24.10 ₹ Cr

0.0007% share

— YoY

0.06% of Ch. 87

FY 2019-20 Exp. Rank #252

Balance

+1,165.35

Exports

1,206.41 ₹ Cr

0.0546% share

−1.44% YoY

1.02% of Ch. 87

Imports

41.06 ₹ Cr

0.0012% share

+70.37% YoY

0.11% of Ch. 87

FY 2020-21 Exp. Rank #438

Balance

+468.18

Exports

477.76 ₹ Cr

0.0222% share

−60.40% YoY

0.47% of Ch. 87

Imports

9.58 ₹ Cr

0.0003% share

−76.67% YoY

0.03% of Ch. 87

FY 2021-22 Exp. Rank #379

Balance

+878.43

Exports

894.85 ₹ Cr

0.0285% share

+87.30% YoY

0.61% of Ch. 87

Imports

16.42 ₹ Cr

0.0004% share

+71.40% YoY

0.03% of Ch. 87

FY 2022-23 Exp. Rank #367

Balance

+1,047.30

Exports

1,069.37 ₹ Cr

0.0295% share

+19.50% YoY

0.63% of Ch. 87

Imports

22.07 ₹ Cr

0.0004% share

+34.41% YoY

0.04% of Ch. 87

FY 2023-24 Exp. Rank #312

Balance

+1,449.07

Exports

1,476.11 ₹ Cr

0.0408% share

+38.04% YoY

0.85% of Ch. 87

Imports

27.04 ₹ Cr

0.0005% share

+22.52% YoY

0.04% of Ch. 87

FY 2024-25 Exp. Rank #314

Balance

+1,466.62

Exports

1,516.67 ₹ Cr

0.0410% share

+2.75% YoY

0.79% of Ch. 87

Imports

50.05 ₹ Cr

0.0008% share

+85.10% YoY

0.07% of Ch. 87

FY 2025-26 Exp. Rank #231

Balance

+2,626.95

Exports

2,715.71 ₹ Cr

0.0696% share

+79.06% YoY

1.18% of Ch. 87

Imports

88.76 ₹ Cr

0.0013% share

+77.34% YoY

0.11% of Ch. 87

CAGR · 8-Year

Exports

12.06% /yr

Imports

20.47% /yr

Consistently Surplus
Chapter 87 total

reference, FY 2025-26

Export

₹2,29,663.65 Cr

Import

₹82,694.22 Cr

Trade Balance

+1,46,969.43

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 8702 Export-Import Analysis

Consistent Export Growth: 12.06% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 8702 have grown at a compound annual rate of 12.06% over 8 fiscal years, rising from ₹1,224.02 Crore in FY 2018-19 to ₹2,715.71 Crore in FY 2025-26.

HSN Sub-Chapter 8702 Ranked #231 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 8702 ranks #231 out of 1233 subchapters by total export value. Within Chapter 87, it ranks #8 of 16. By trade surplus, it ranks #120 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 ₹2,626.95 Crore in HSN Sub-Chapter 8702 Goods

In FY 2025-26, India's exports of ₹2,715.71 Cr exceeded imports of ₹88.76 Cr, resulting in a trade surplus of ₹2,626.95 Crore — ranking #120 of 1233 by surplus magnitude.

Import Growth of 20.47% CAGR Signals Rising Demand for Motor Vehicles Transport 10+ Persons

India's imports under HSN Sub-Chapter 8702 have grown at 20.47% CAGR, reaching ₹88.76 Crore in FY 2025-26.

HSN Sub-Chapter 8702 Contributes 1.18% of Chapter 87 Exports — Ranked #8

Among the 16 subchapters under Chapter 87, HSN Sub-Chapter 8702 ranks #8 by export value — accounting for 1.18% of the chapter's total exports in FY 2025-26. On the import side, it holds 0.11% share (rank #14).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8702 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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