---
title: "8704 HSN Code | HSN Code for Motor vehicles for goods transport in India"
description: "Know more about 8704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8704 covering Motor vehicles for goods transport."
canonical: "https://busy.in/hsn/sub-chapter-8704/"
---

# HSN Sub-chapter 8704: Motor vehicles for goods transport

Motor vehicles for the transport of goods

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

- Current GST rate: 18%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 87041010 | [Dumpers (>8T weight, ≥10T payload)](https://busy.in/hsn/hsn-87041010/) |
| 87041090 | [Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87041090/) |
| 87042100 | [Vehicles (≤5 tonnes)](https://busy.in/hsn/hsn-87042100/) |
| 87042110 | [Three-Wheeled Diesel Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87042110/) |
| 87042120 | [Other Diesel Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87042120/) |
| 87042190 | [Refrigerated Diesel Lorries/Trucks (GVW 5-20 Tonnes)](https://busy.in/hsn/hsn-87042190/) |
| 87042200 | [Vehicles (>5 tonnes, ≤20 tonnes)](https://busy.in/hsn/hsn-87042200/) |
| 87042211 | [Other Diesel Lorries/Trucks (GVW 5-20 Tonnes)](https://busy.in/hsn/hsn-87042211/) |
| 87042219 | [Other Diesel Goods Vehicles (GVW 5-20 Tonnes)](https://busy.in/hsn/hsn-87042219/) |
| 87042290 | [Refrigerated Diesel Lorries/Trucks (GVW > 20 Tonnes)](https://busy.in/hsn/hsn-87042290/) |
| 87042300 | [Vehicles (>20 tonnes)](https://busy.in/hsn/hsn-87042300/) |
| 87042311 | [Other Diesel Lorries/Trucks (GVW > 20 Tonnes)](https://busy.in/hsn/hsn-87042311/) |
| 87042319 | [Other Diesel Goods Vehicles (GVW > 20 Tonnes)](https://busy.in/hsn/hsn-87042319/) |
| 87042390 | [Refrigerated Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87042390/) |
| 87043100 | [Other Spark-Ignition Vehicles (≤5 Tonnes GVW)](https://busy.in/hsn/hsn-87043100/) |
| 87043110 | [Three-Wheeled Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87043110/) |
| 87043120 | [Other Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87043120/) |
| 87043190 | [Refrigerated Spark-Ignition Lorries/Trucks (GVW > 5 Tonnes)](https://busy.in/hsn/hsn-87043190/) |
| 87043200 | [Other Spark-Ignition Vehicles (>5 Tonnes GVW)](https://busy.in/hsn/hsn-87043200/) |
| 87043211 | [Other Spark-Ignition Lorries/Trucks (GVW > 5 Tonnes)](https://busy.in/hsn/hsn-87043211/) |
| 87043219 | [Other Spark-Ignition Goods Vehicles (GVW > 5 Tonnes)](https://busy.in/hsn/hsn-87043219/) |
| 87043290 | [Mounted Brake Linings (Vehicle Parts)](https://busy.in/hsn/hsn-87043290/) |
| 87044100 | [Hybrid Vehicles (<=5 Tonnes GVW)](https://busy.in/hsn/hsn-87044100/) |
| 87044200 | [Hybrid Vehicles (>5-20 Tonnes GVW)](https://busy.in/hsn/hsn-87044200/) |
| 87044300 | [Hybrid Vehicles (>20 Tonnes GVW)](https://busy.in/hsn/hsn-87044300/) |
| 87045100 | [Hybrid Vehicles (g.v.w. ≤5 tonnes)](https://busy.in/hsn/hsn-87045100/) |
| 87045200 | [Hybrid Vehicle (>5 Tonnes)](https://busy.in/hsn/hsn-87045200/) |
| 87046000 | [Other with only electric motor for propulsion](https://busy.in/hsn/hsn-87046000/) |
| 87049011 | [Other \| Grinding Media Balls And Cylpebs](https://busy.in/hsn/hsn-87049011/) |
| 87049012 | [Other: Lorries and trucks: Electrically operated](https://busy.in/hsn/hsn-87049012/) |
| 87049019 | [Other : Lorries and trucks: Other](https://busy.in/hsn/hsn-87049019/) |
| 87049090 | [Other : Other](https://busy.in/hsn/hsn-87049090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8704 (FY 2024-25)

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

- Exports: ₹12,917 Cr (+11.25% YoY) — 0.3488% of India's total exports
- Imports: ₹633 Cr (+49.28% YoY) — 0.0104% of India's total imports
- Trade balance: ₹12,284 Cr (Surplus); surplus rank #23 of 1233 sub-chapters
- Share of Chapter 87: 6.74% of its exports; import side 0.91%
- Rank within Chapter 87: #4 of 16 by export value; import-side #6

### Key metrics

- Export CAGR: 5.61% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #40 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +111.63% in FY 2021-22
- Contribution to Ch. 87: 6.74% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8704

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 | 9,311.90 | 0.4057% | — | 7.36% | 397.95 | 0.0111% | — | 0.92% | +8,913.95 | #34 |
| FY 2019-20 | 6,113.93 | 0.2768% | −34.34% | 5.16% | 490.38 | 0.0146% | +23.23% | 1.32% | +5,623.55 | #67 |
| FY 2020-21 | 5,179.42 | 0.2408% | −15.28% | 5.14% | 1,008.21 | 0.0346% | +105.60% | 2.95% | +4,171.21 | #79 |
| FY 2021-22 | 10,961.42 | 0.3493% | +111.63% | 7.44% | 542.54 | 0.0119% | −46.19% | 1.15% | +10,418.88 | #39 |
| FY 2022-23 | 14,906.06 | 0.4117% | +35.99% | 8.74% | 415.06 | 0.0072% | −23.50% | 0.72% | +14,491.00 | #32 |
| FY 2023-24 | 11,610.73 | 0.3209% | −22.11% | 6.71% | 423.98 | 0.0075% | +2.15% | 0.67% | +11,186.75 | #48 |
| FY 2024-25 | 12,917.40 | 0.3488% | +11.25% | 6.74% | 632.92 | 0.0104% | +49.28% | 0.91% | +12,284.48 | #40 |

- CAGR (7-year): exports 5.61%/yr, imports 8.04%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8704 export-import analysis

### Consistent export growth: 5.61% CAGR over 7 years

India's exports under HSN Sub-Chapter 8704 have grown at a compound annual rate of 5.61% over 7 fiscal years, rising from ₹9,311.90 Crore in FY 2018-19 to ₹12,917.40 Crore in FY 2024-25.

### HSN Sub-Chapter 8704 ranked #40 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8704 ranks #40 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #4 of 16. By trade surplus, it ranks #23 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8704 exports

The strongest single-year export movement for HSN Sub-Chapter 8704 was recorded in FY 2021-22, when exports surged by 111.63% over the prior year.

### India maintains a trade surplus of ₹12,284.48 Crore in HSN Sub-Chapter 8704 goods

In FY 2024-25, India's exports of ₹12,917.40 Cr exceeded imports of ₹632.92 Cr, resulting in a trade surplus of ₹12,284.48 Crore — ranking #23 of 1233 by surplus magnitude.

### Import growth of 8.04% CAGR signals stable import dependency for Motor vehicles for goods transport

India's imports under HSN Sub-Chapter 8704 have grown at 8.04% CAGR, reaching ₹632.92 Crore in FY 2024-25.

### HSN Sub-Chapter 8704 contributes 6.74% of Chapter 87 exports — ranked #4

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8704 ranks #4 by export value — accounting for 6.74% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.91% share (rank #6).

## 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](https://busy.in/hsn/sub-chapter-8703/) | ₹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 (this hsn sub-chapter) | ₹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/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 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/) |