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 purposes. 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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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

87

HSN Code

8704

HSN Description

Motor vehicles for the transport of goods

New GST Rate

18 %
Standard

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 8704

Following tariff HSN codes fall under Motor vehicles for goods transport.

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

India’s Trade Performance — HSN Sub-Chapter 8704 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

₹12,917 Cr

+11.25% vs FY 2023-24

0.3488% of India’s total exports

India’s Imports

FY 2024-25

₹633 Cr

+49.28% vs FY 2023-24

0.0104% of India’s total imports

Trade Balance

FY 2024-25

₹12,284 Cr

Trade Surplus

Surplus rank #23 of 1233 subchapters

% of Chapter 87

FY 2024-25

6.74%

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

Import side: 0.91% of Chapter 87’s imports

Rank Within Chapter 87

FY 2024-25

#4 of 16

Position by export value among subchapters in Chapter 87

Import-side rank: #6 of 16

At a glance

5.61%

Export CAGR

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

#40

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+111.63%

Peak Growth Year

FY 2021-22 · strongest single-year move

6.74%

Contribution to Ch. 87

Share of Chapter 87 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #34

Balance

+8,913.95

Exports

9,311.90 ₹ Cr

0.4057% share

— YoY

7.36% of Ch. 87

Imports

397.95 ₹ Cr

0.0111% share

— YoY

0.92% of Ch. 87

FY 2019-20 Exp. Rank #67

Balance

+5,623.55

Exports

6,113.93 ₹ Cr

0.2768% share

−34.34% YoY

5.16% of Ch. 87

Imports

490.38 ₹ Cr

0.0146% share

+23.23% YoY

1.32% of Ch. 87

FY 2020-21 Exp. Rank #79

Balance

+4,171.21

Exports

5,179.42 ₹ Cr

0.2408% share

−15.28% YoY

5.14% of Ch. 87

Imports

1,008.21 ₹ Cr

0.0346% share

+105.60% YoY

2.95% of Ch. 87

FY 2021-22 Exp. Rank #39

Balance

+10,418.88

Exports

10,961.42 ₹ Cr

0.3493% share

+111.63% YoY

7.44% of Ch. 87

Imports

542.54 ₹ Cr

0.0119% share

−46.19% YoY

1.15% of Ch. 87

FY 2022-23 Exp. Rank #32

Balance

+14,491.00

Exports

14,906.06 ₹ Cr

0.4117% share

+35.99% YoY

8.74% of Ch. 87

Imports

415.06 ₹ Cr

0.0072% share

−23.50% YoY

0.72% of Ch. 87

FY 2023-24 Exp. Rank #48

Balance

+11,186.75

Exports

11,610.73 ₹ Cr

0.3209% share

−22.11% YoY

6.71% of Ch. 87

Imports

423.98 ₹ Cr

0.0075% share

+2.15% YoY

0.67% of Ch. 87

FY 2024-25 Exp. Rank #40

Balance

+12,284.48

Exports

12,917.40 ₹ Cr

0.3488% share

+11.25% YoY

6.74% of Ch. 87

Imports

632.92 ₹ Cr

0.0104% share

+49.28% YoY

0.91% of Ch. 87

CAGR · 7-Year

Exports

5.61% /yr

Imports

8.04% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8704 ranks #40 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8704 and GST compliance.

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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