8703 HSN Code: Passenger motor vehicles

HSN Sub Chapter 8703 represents Passenger motor vehicles under GST classification. This code helps businesses identify Passenger motor vehicles correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8703, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Passenger motor vehicles.

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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

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 %
Essential

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8703

Following tariff HSN codes fall under Passenger motor vehicles.

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

India’s Trade Performance — HSN Sub-Chapter 8703 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹61,234 Cr

+11.66% vs FY 2023-24

1.6534% of India’s total exports

India’s Imports

FY 2024-25

₹6,305 Cr

+8.37% vs FY 2023-24

0.1034% of India’s total imports

Trade Balance

FY 2024-25

₹54,928 Cr

Trade Surplus

Surplus rank #5 of 1233 subchapters

% of Chapter 87

FY 2024-25

31.96%

Share of Chapter 87’s total exports in FY 2024-25

Import side: 9.02% of Chapter 87’s imports

Rank Within Chapter 87

FY 2024-25

#2 of 16

Position by export value among subchapters in Chapter 87

Import-side rank: #2 of 16

At a glance

3.92%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+39.04%

Peak Growth Year

FY 2021-22 · strongest single-year move

31.96%

Contribution to Ch. 87

Share of Chapter 87 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6

Balance

+46,716.21

Exports

48,621.24 ₹ Cr

2.1182% share

— YoY

38.43% of Ch. 87

Imports

1,905.03 ₹ Cr

0.0530% share

— YoY

4.43% of Ch. 87

FY 2019-20 Exp. Rank #5

Balance

+46,332.98

Exports

47,745.36 ₹ Cr

2.1617% share

−1.80% YoY

40.32% of Ch. 87

Imports

1,412.38 ₹ Cr

0.0421% share

−25.86% YoY

3.80% of Ch. 87

FY 2020-21 Exp. Rank #8

Balance

+30,469.36

Exports

31,792.09 ₹ Cr

1.4781% share

−33.41% YoY

31.57% of Ch. 87

Imports

1,322.73 ₹ Cr

0.0454% share

−6.35% YoY

3.87% of Ch. 87

FY 2021-22 Exp. Rank #9

Balance

+41,651.64

Exports

44,204.92 ₹ Cr

1.4086% share

+39.04% YoY

30.00% of Ch. 87

Imports

2,553.28 ₹ Cr

0.0559% share

+93.03% YoY

5.40% of Ch. 87

FY 2022-23 Exp. Rank #8

Balance

+49,785.93

Exports

53,721.17 ₹ Cr

1.4837% share

+21.53% YoY

31.51% of Ch. 87

Imports

3,935.24 ₹ Cr

0.0684% share

+54.12% YoY

6.80% of Ch. 87

FY 2023-24 Exp. Rank #8

Balance

+49,022.78

Exports

54,840.81 ₹ Cr

1.5157% share

+2.08% YoY

31.71% of Ch. 87

Imports

5,818.03 ₹ Cr

0.1036% share

+47.84% YoY

9.24% of Ch. 87

FY 2024-25 Exp. Rank #8

Balance

+54,928.28

Exports

61,233.50 ₹ Cr

1.6534% share

+11.66% YoY

31.96% of Ch. 87

Imports

6,305.22 ₹ Cr

0.1034% share

+8.37% YoY

9.02% of Ch. 87

CAGR · 7-Year

Exports

3.92% /yr

Imports

22.08% /yr

Consistently Surplus
Chapter 87 total

reference, FY 2024-25

Export

₹1,91,608.67 Cr

Import

₹69,864.41 Cr

Trade Balance

+1,21,744.26

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8703 ranks #8 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8703 and GST compliance.

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.

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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