---
title: "8703 HSN Code | HSN Code for Passenger motor vehicles in India"
description: "Know more about 8703 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8703 covering Passenger motor vehicles."
canonical: "https://busy.in/hsn/sub-chapter-8703/"
---

# HSN Sub-chapter 8703: Passenger motor vehicles

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

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

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 87031010 | [Motor Vehicle Parts - Bumpers](https://busy.in/hsn/hsn-87031010/) |
| 87031090 | [Other Snow/Golf Vehicles](https://busy.in/hsn/hsn-87031090/) |
| 87032110 | [Petrol Vehicles (>7 Passengers, <=1000cc)](https://busy.in/hsn/hsn-87032110/) |
| 87032120 | [Three-Wheeled Vehicles (≤1000cc)](https://busy.in/hsn/hsn-87032120/) |
| 87032191 | [Motor Cars (≤1000cc)](https://busy.in/hsn/hsn-87032191/) |
| 87032192 | [Petrol Ambulances/Prison Vans (<=1000cc)](https://busy.in/hsn/hsn-87032192/) |
| 87032199 | [Other Vehicles (≤1000cc)](https://busy.in/hsn/hsn-87032199/) |
| 87032210 | [Petrol Vehicles (>7 Passengers, 1000-1500cc)](https://busy.in/hsn/hsn-87032210/) |
| 87032220 | [Ambulances/Prison Vans (1000-1500cc Petrol)](https://busy.in/hsn/hsn-87032220/) |
| 87032230 | [Petrol Three-Wheelers (1000-1500cc)](https://busy.in/hsn/hsn-87032230/) |
| 87032291 | [Petrol Motor Cars (1000-1500cc)](https://busy.in/hsn/hsn-87032291/) |
| 87032299 | [Other Petrol Vehicles (1000-1500cc)](https://busy.in/hsn/hsn-87032299/) |
| 87032310 | [Petrol Vehicles (>7 Passengers, 1500-3000cc)](https://busy.in/hsn/hsn-87032310/) |
| 87032320 | [Petrol Three-Wheelers (1500-3000cc)](https://busy.in/hsn/hsn-87032320/) |
| 87032391 | [Petrol Motor Cars (1500-3000cc)](https://busy.in/hsn/hsn-87032391/) |
| 87032392 | [Petrol Ambulances/Prison Vans (1500-3000cc)](https://busy.in/hsn/hsn-87032392/) |
| 87032399 | [Other Petrol Vehicles (1500-3000cc)](https://busy.in/hsn/hsn-87032399/) |
| 87032410 | [Petrol Vehicles (>7 Passengers, >3000cc)](https://busy.in/hsn/hsn-87032410/) |
| 87032420 | [3-Wheeler (>3000cc)](https://busy.in/hsn/hsn-87032420/) |
| 87032491 | [Motor Cars (>3000cc)](https://busy.in/hsn/hsn-87032491/) |
| 87032492 | [Petrol Ambulances/Prison Vans (>3000cc)](https://busy.in/hsn/hsn-87032492/) |
| 87032499 | [Other Vehicles (>3000cc)](https://busy.in/hsn/hsn-87032499/) |
| 87033110 | [Diesel Vehicles (>7 Passengers, <=1500cc)](https://busy.in/hsn/hsn-87033110/) |
| 87033120 | [Three-Wheeled Diesel Cars (1500cc-2500cc)](https://busy.in/hsn/hsn-87033120/) |
| 87033191 | [Diesel Motor Cars (<=1500cc)](https://busy.in/hsn/hsn-87033191/) |
| 87033192 | [Ambulances/Prison Vans (<=1500cc Diesel)](https://busy.in/hsn/hsn-87033192/) |
| 87033199 | [Other Diesel Vehicles (<=1500cc)9](https://busy.in/hsn/hsn-87033199/) |
| 87033210 | [Vehicles For Transport (Diesel)](https://busy.in/hsn/hsn-87033210/) |
| 87033220 | [Electrically Operated Motor Cars](https://busy.in/hsn/hsn-87033220/) |
| 87033291 | [Diesel Motor Cars (1500-2500cc)](https://busy.in/hsn/hsn-87033291/) |
| 87033292 | [Diesel Ambulances/Prison Vans (1500-2500cc)](https://busy.in/hsn/hsn-87033292/) |
| 87033299 | [Other Diesel Vehicles (1500-2500cc)](https://busy.in/hsn/hsn-87033299/) |
| 87033310 | [Diesel Vehicles (>7 Passengers, >2500cc)](https://busy.in/hsn/hsn-87033310/) |
| 87033320 | [Diesel Three-Wheelers (>2500cc)](https://busy.in/hsn/hsn-87033320/) |
| 87033391 | [Diesel Motor Cars (>2500cc)](https://busy.in/hsn/hsn-87033391/) |
| 87033392 | [Diesel Ambulances/Prison Vans (>2500cc)](https://busy.in/hsn/hsn-87033392/) |
| 87033399 | [Other Vehicles (>2500cc Diesel)](https://busy.in/hsn/hsn-87033399/) |
| 87034010 | [Vehicles For 7+ Persons\| Transport Vehicles](https://busy.in/hsn/hsn-87034010/) |
| 87034020 | [Statuettes and other ornaments: of tropical wood](https://busy.in/hsn/hsn-87034020/) |
| 87034030 | [Hybrid Motor Cars (Non-Plug-in Petrol)](https://busy.in/hsn/hsn-87034030/) |
| 87034040 | [Hybrid Three-Wheelers (Non-Plug-in Petrol)](https://busy.in/hsn/hsn-87034040/) |
| 87034090 | [Other Hybrid Vehicles (Non-Plug-in Petrol)](https://busy.in/hsn/hsn-87034090/) |
| 87035010 | [Diesel-electric vehicle (>7 seats)](https://busy.in/hsn/hsn-87035010/) |
| 87035020 | [Specialised Vehicles\| Ambulances](https://busy.in/hsn/hsn-87035020/) |
| 87035030 | [Hybrid Motor Cars (Non-Plug-in Diesel)](https://busy.in/hsn/hsn-87035030/) |
| 87035040 | [Three-Wheeled Vehicles](https://busy.in/hsn/hsn-87035040/) |
| 87035090 | [Hybrid Motor Cars (Non-Plug-in Petrol)](https://busy.in/hsn/hsn-87035090/) |
| 87036010 | [Soyabean Oil-Cake Meal, Expeller Variety](https://busy.in/hsn/hsn-87036010/) |
| 87036020 | [Specialized Electric Transport Vehicles](https://busy.in/hsn/hsn-87036020/) |
| 87036030 | [Plug-in Hybrid Motor Cars](https://busy.in/hsn/hsn-87036030/) |
| 87036040 | [Plug-in Hybrid Three-Wheelers](https://busy.in/hsn/hsn-87036040/) |
| 87036090 | [Other Plug-in Hybrid Vehicles](https://busy.in/hsn/hsn-87036090/) |
| 87037010 | [Transport Vehicles For Over 7 Persons, Non-Plug-In Hybrid](https://busy.in/hsn/hsn-87037010/) |
| 87037020 | [Specialised Vehicles\| Transport Vehicles](https://busy.in/hsn/hsn-87037020/) |
| 87037030 | [Other Hybrid Vehicles (Non-Plug-in Diesel)](https://busy.in/hsn/hsn-87037030/) |
| 87037040 | [Ther Stromboid Conchs (Other Than Fresh)](https://busy.in/hsn/hsn-87037040/) |
| 87037090 | [Other Hybrid Vehicles (Non-Plug-in Petrol)](https://busy.in/hsn/hsn-87037090/) |
| 87038010 | [Electric Vehicles (>7 persons)](https://busy.in/hsn/hsn-87038010/) |
| 87038020 | [Specialized Electric Transport Vehicles](https://busy.in/hsn/hsn-87038020/) |
| 87038030 | [Electric motor cars](https://busy.in/hsn/hsn-87038030/) |
| 87038040 | [Electric Propulsion Vehicles: Three-Wheelers](https://busy.in/hsn/hsn-87038040/) |
| 87038090 | [Electric vehicles: Only electric motor](https://busy.in/hsn/hsn-87038090/) |
| 87039000 | [Motor Vehicles for Transport of Persons \| Other](https://busy.in/hsn/hsn-87039000/) |
| 87039010 | [Other Motor Cars](https://busy.in/hsn/hsn-87039010/) |
| 87039090 | [Other passenger motor vehicles](https://busy.in/hsn/hsn-87039090/) |

## Frequently asked questions

### What products are classified under HSN 8703

It includes Passenger motor vehicles

### Does packaging or branding change how GST applies to Passenger motor vehicles?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Passenger motor vehicles 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.

### What are the e‑way bill and e‑invoice points while moving Passenger motor vehicles?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Do spares or accessories of Passenger motor vehicles 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.

### What misclassification mistakes happen with Passenger motor vehicles?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### If I repair and return Passenger motor vehicles, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How do I bill a kit or combo that includes Passenger motor vehicles?

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 8703 (FY 2024-25)

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

- Exports: ₹61,234 Cr (+11.66% YoY) — 1.6534% of India's total exports
- Imports: ₹6,305 Cr (+8.37% YoY) — 0.1034% of India's total imports
- Trade balance: ₹54,928 Cr (Surplus); surplus rank #5 of 1233 sub-chapters
- Share of Chapter 87: 31.96% of its exports; import side 9.02%
- Rank within Chapter 87: #2 of 16 by export value; import-side #2

### Key metrics

- Export CAGR: 3.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +39.04% in FY 2021-22
- Contribution to Ch. 87: 31.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8703

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 | 48,621.24 | 2.1182% | — | 38.43% | 1,905.03 | 0.0530% | — | 4.43% | +46,716.21 | #6 |
| FY 2019-20 | 47,745.36 | 2.1617% | −1.80% | 40.32% | 1,412.38 | 0.0421% | −25.86% | 3.80% | +46,332.98 | #5 |
| FY 2020-21 | 31,792.09 | 1.4781% | −33.41% | 31.57% | 1,322.73 | 0.0454% | −6.35% | 3.87% | +30,469.36 | #8 |
| FY 2021-22 | 44,204.92 | 1.4086% | +39.04% | 30.00% | 2,553.28 | 0.0559% | +93.03% | 5.40% | +41,651.64 | #9 |
| FY 2022-23 | 53,721.17 | 1.4837% | +21.53% | 31.51% | 3,935.24 | 0.0684% | +54.12% | 6.80% | +49,785.93 | #8 |
| FY 2023-24 | 54,840.81 | 1.5157% | +2.08% | 31.71% | 5,818.03 | 0.1036% | +47.84% | 9.24% | +49,022.78 | #8 |
| FY 2024-25 | 61,233.50 | 1.6534% | +11.66% | 31.96% | 6,305.22 | 0.1034% | +8.37% | 9.02% | +54,928.28 | #8 |

- CAGR (7-year): exports 3.92%/yr, imports 22.08%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8703 export-import analysis

### Consistent export growth: 3.92% CAGR over 7 years

India's exports under HSN Sub-Chapter 8703 have grown at a compound annual rate of 3.92% over 7 fiscal years, rising from ₹48,621.24 Crore in FY 2018-19 to ₹61,233.50 Crore in FY 2024-25.

### HSN Sub-Chapter 8703 ranked #8 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8703 ranks #8 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #2 of 16. By trade surplus, it ranks #5 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8703 exports

The strongest single-year export movement for HSN Sub-Chapter 8703 was recorded in FY 2021-22, when exports surged by 39.04% over the prior year.

### India maintains a trade surplus of ₹54,928.28 Crore in HSN Sub-Chapter 8703 goods

In FY 2024-25, India's exports of ₹61,233.50 Cr exceeded imports of ₹6,305.22 Cr, resulting in a trade surplus of ₹54,928.28 Crore — ranking #5 of 1233 by surplus magnitude.

### Import growth of 22.08% CAGR signals rising demand for Passenger motor vehicles

India's imports under HSN Sub-Chapter 8703 have grown at 22.08% CAGR, reaching ₹6,305.22 Crore in FY 2024-25.

### HSN Sub-Chapter 8703 contributes 31.96% of Chapter 87 exports — ranked #2

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8703 ranks #2 by export value — accounting for 31.96% of the chapter's total exports in FY 2024-25. On the import side, it holds 9.02% share (rank #2).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-8702/) | ₹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/) |
| 8702 | [Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) |
| 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/) |