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  • calculateSection 17

    Vehicles; Aircraft; Vessels & Associated Transport Equipment

  • calculateChapter 87

    Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

  • calculateSub Chapter – 8703

    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

New GST Rate for HSN Code 8703

GST Rate for Passenger motor vehicles under HSN Code 8703. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing

Chapter No
HSN Code
HSN Description
New GST Rate
Old GST Rate
Chapter No
87
HSN Code
8703
HSN 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
New GST Rate
5%
Old GST Rate
18%

Tariff HSN Codes under HSN Sub Chapter 8703

Following Tariff HSN code falls under HSN Sub Chapter 8703:

Tariff HSN
Description
Tariff HSN
87031010
Description
Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated
Tariff HSN
87031090
Description
Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Other
Tariff HSN
87032110
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Tariff HSN
87032120
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Three-wheeled vehicles
Tariff HSN
87032191
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Motor cars
Tariff HSN
87032192
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87032199
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Other
Tariff HSN
87032210
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Tariff HSN
87032220
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87032230
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Three-wheeled vehicles
Tariff HSN
87032291
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Motor cars
Tariff HSN
87032299
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Other
Tariff HSN
87032310
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons including the driver
Tariff HSN
87032320
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Three-wheeled vehicles
Tariff HSN
87032391
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Motor cars
Tariff HSN
87032392
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87032399
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Other
Tariff HSN
87032410
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Tariff HSN
87032420
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Three-wheeled vehicles
Tariff HSN
87032491
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Motor cars
Tariff HSN
87032492
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87032499
Description
Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Other
Tariff HSN
87033110
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Tariff HSN
87033120
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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity not exceeding 1,500 cc : three-wheeled vehicles
Tariff HSN
87033191
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Motor cars
Tariff HSN
87033192
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87033199
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Other
Tariff HSN
87033210
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Tariff HSN
87033220
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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc three-wheeled vehicles
Tariff HSN
87033291
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Motor cars
Tariff HSN
87033292
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Specialized transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87033299
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Other
Tariff HSN
87033310
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
Tariff HSN
87033320
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Three-wheeled vehicles
Tariff HSN
87033391
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Motor cars
Tariff HSN
87033392
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87033399
Description
Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Other
Tariff HSN
87034010
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Tariff HSN
87034020
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87034030
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Tariff HSN
87034040
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Tariff HSN
87034090
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Tariff HSN
87035010
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Tariff HSN
87035020
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87035030
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Tariff HSN
87035040
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Tariff HSN
87035090
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Tariff HSN
87036010
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Tariff HSN
87036020
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87036030
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Motor cars
Tariff HSN
87036040
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Tariff HSN
87036090
Description
Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :Other
Tariff HSN
87037010
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver
Tariff HSN
87037020
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87037030
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars
Tariff HSN
87037040
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles
Tariff HSN
87037090
Description
Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other
Tariff HSN
87038010
Description
Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver
Tariff HSN
87038020
Description
Other vehicles, with only electric motor for propulsion: Specialised transport vehicles such as ambulances, prison vans and the like
Tariff HSN
87038030
Description
Other vehicles, with only electric motor for propulsion: Motor cars
Tariff HSN
87038040
Description
Other vehicles, with only electric motor for propulsion: Three-wheeled vehicles
Tariff HSN
87038090
Description
Other vehicles, with only electric motor for propulsion: Other
Tariff HSN
87039000
Description
Other : Other
Tariff HSN
87039010
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 others: electrically operated
Tariff HSN
87039090
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 others: other

Case Laws Related to Sub Chapter 8703

Order Number
Description
Order Number
06/WBAAR/2020-21
Description
M/S. Hooghly Motors Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Description
Amwa Moto Llp (AAR (Authority For Advance Ruling), West Bengal)
Order Number
KAR ADRG 20/2022
Description
Knk Karts (P) Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
KAR ADRG 52/2019
Description
Toyota Tsusho India Private Ltd (AAR (Authority For Advance Ruling), Karnataka)
Description
Rohit Singh Kharwar (AAR (Authority For Advance Ruling), West Bengal)
Order Number
KAR ADRG 32/2020
Description
M/S. Sai Motors (AAR (Authority For Advance Ruling), Karnataka)
Order Number
1/2019
Description
Kerala State Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Description
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Description
Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Jeet & Jeet Glass And Chemicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Description
Tata Motors Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Description
Raminfo Limited (AAR (Authority For Advance Ruling), Telangana)
Description
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Anjali Enterprises (AAR (Authority For Advance Ruling), Odisha)

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