Book A Demo



New GST Rate for HSN Code 8704

GST Rate for Motor vehicles for goods transport under HSN Code 8704. 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
8704
HSN Description
Motor vehicles for the transport of goods
New GST Rate
18%
Old GST Rate
12%

Tariff HSN Codes under HSN Sub Chapter 8704

Following Tariff HSN code falls under HSN Sub Chapter 8704:

Tariff HSN
Description
Tariff HSN
87041010
Description
Dumpers designed for off-highway use : With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
Tariff HSN
87041090
Description
Other
Tariff HSN
87042100
Description
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes
Tariff HSN
87042110
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes refrigerated
Tariff HSN
87042120
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
Tariff HSN
87042190
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes other
Tariff HSN
87042200
Description
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
Tariff HSN
87042211
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated
Tariff HSN
87042219
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other
Tariff HSN
87042290
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other
Tariff HSN
87042300
Description
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes
Tariff HSN
87042311
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: refrigerated
Tariff HSN
87042319
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: other
Tariff HSN
87042390
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes other
Tariff HSN
87043100
Description
Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes
Tariff HSN
87043110
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated
Tariff HSN
87043120
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
Tariff HSN
87043190
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other
Tariff HSN
87043200
Description
Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes
Tariff HSN
87043211
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated
Tariff HSN
87043219
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other
Tariff HSN
87043290
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other
Tariff HSN
87044100
Description
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes
Tariff HSN
87044200
Description
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
Tariff HSN
87044300
Description
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 20 tonnes
Tariff HSN
87045100
Description
Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes
Tariff HSN
87045200
Description
Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes
Tariff HSN
87046000
Description
Other with only electric motor for propulsion
Tariff HSN
87049011
Description
Other : Lorries and trucks: Refrigerated
Tariff HSN
87049012
Description
Other : Lorries and trucks: Electrically operated
Tariff HSN
87049019
Description
Other : Lorries and trucks: Other
Tariff HSN
87049090
Description
Other : Other

Case Laws Related to Sub Chapter 8704

Order Number
Description
Order Number
17/2019
Description
Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Description
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
Order Number
TN/28/AAR/2021
Description
Ashok Leyland Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KER/144/2021
Description
Puthusserikudy Thankappan Santhosh And Other (AAR (Authority For Advance Ruling), Kerala)
Description
Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.