8704 HSN Code: Motor vehicles for goods transport

HSN Sub Chapter 8704 represents Motor vehicles for goods transport under GST classification. This code helps businesses identify Motor vehicles for goods transport correctly for billing, taxation, and trade. With HSN Sub Chapter 8704, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Motor vehicles for goods transport.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
87	8704	Motor vehicles for the transport of goods	18%	12%

HSN Code 8704

Chapter: 87

Description: Motor vehicles for the transport of goods

New GST Rate: 18% Old GST Rate: 12%

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

HSN Code 87041010

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

HSN Code 87041090

Other

HSN Code 87042100

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes

HSN Code 87042110

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

HSN Code 87042120

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

HSN Code 87042190

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

HSN Code 87042200

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

HSN Code 87042211

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

HSN Code 87042219

HSN Code 87042290

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

HSN Code 87042300

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes

HSN Code 87042311

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

HSN Code 87042319

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

HSN Code 87042390

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

HSN Code 87043100

Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes

HSN Code 87043110

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated

HSN Code 87043120

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

HSN Code 87043190

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other

HSN Code 87043200

Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes

HSN Code 87043211

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

HSN Code 87043219

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

HSN Code 87043290

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other

HSN Code 87044100

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

HSN Code 87044200

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

HSN Code 87044300

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

HSN Code 87045100

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes

HSN Code 87045200

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes

HSN Code 87046000

Other with only electric motor for propulsion

HSN Code 87049011

Other : Lorries and trucks: Refrigerated

HSN Code 87049012

Other : Lorries and trucks: Electrically operated

HSN Code 87049019

Other : Lorries and trucks: Other

HSN Code 87049090

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
17/2019	Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
HAR/HAAR/R/2017/18/5	Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
TN/28/AAR/2021	Ashok Leyland Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
GST-ARA-83/2020-21/B-112	Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)
KER/144/2021	Puthusserikudy Thankappan Santhosh And Other (AAR (Authority For Advance Ruling), Kerala)
GUJ/GAAR/R/2019/04	Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Order No. 17/2019

Director General Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )

Order No. HAR/HAAR/R/2017/18/5

Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)

Order No. TN/28/AAR/2021

Ashok Leyland Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GST-ARA-83/2020-21/B-112

Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. KER/144/2021

Puthusserikudy Thankappan Santhosh And Other (AAR (Authority For Advance Ruling), Kerala)

Order No. GUJ/GAAR/R/2019/04

Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 8704

It includes Motor vehicles for goods transport

How should I document Motor vehicles for goods transport sent for job work?

Use a delivery challan for sending Motor vehicles for goods transport 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.

Does MRP, weight or pack size change GST treatment for Motor vehicles for goods transport?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Any special steps when selling Motor vehicles for goods transport through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Any import/export nuance for Motor vehicles for goods transport?

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.

Do spares or accessories of Motor vehicles for goods transport 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.

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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