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HSN Codes chevron_right Section 17 chevron_right Chapter 87 chevron_right Sub Chapter 8705

Taxonomy

• Section 17 – Vehicles; Aircraft; Vessels & Associated Transport Equipment • Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof • Sub Chapter 8705 – Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) • New GST Rate for HSN Code 8705 • Tariff HSN Codes under Sub Chapter 8705 • FAQs for Sub Chapter 8705 • Case Laws under Sub Chapter 8705 • Important Disclaimer

Explore other subchapters under Chapter 87

• Sub Chapter 8701 – Tractors (other than tractors of heading 8709) • Sub Chapter 8702 – Motor vehicles for the transport of ten or more persons, including the driver • Sub Chapter 8703 – 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 • Sub Chapter 8704 – Motor vehicles for the transport of goods • Sub Chapter 8706 – Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 • Sub Chapter 8707 – Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 • Sub Chapter 8708 – Parts and accessories of the motor vehicles of headings 8701 to 8705 • Sub Chapter 8709 – Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles • Sub Chapter 8710 – Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles • Sub Chapter 8711 – Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; • Sub Chapter 8712 – Bicycles and other cycles (including delivery tricycles), not motorised • Sub Chapter 8713 – Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled • Sub Chapter 8714 – Parts and accessories of vehicles of headings 8711 to 8713 • Sub Chapter 8715 – Baby carriages and parts thereof • Sub Chapter 8716 – Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

8705 HSN Code: Special purpose motor vehicles

HSN Sub Chapter 8705 represents Special purpose motor vehicles under GST classification. This code helps businesses identify Special purpose motor vehicles correctly for billing, taxation, and trade. With HSN Sub Chapter 8705, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Special purpose motor vehicles.

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New GST Rate for HSN Code 8705

GST Rate for Special purpose motor vehicles under HSN Code 8705. 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
87 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) 18% 18%
HSN Code 8705

Chapter: 87

Description: Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)

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

Tariff HSN Codes under HSN Sub Chapter 8705

Following Tariff HSN code falls under Special purpose motor vehicles:

Tariff HSN Description
87051000
Crane lorries
87052000
Mobile drilling derricks
87053000
Fire fighting vehicles
87054000
Concrete-mixer lorries
87059000
Other
HSN Code 87051000

Crane lorries

HSN Code 87052000

Mobile drilling derricks

HSN Code 87053000

Fire fighting vehicles

HSN Code 87054000

Concrete-mixer lorries

HSN Code 87059000

Other

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Case Laws Related to Sub Chapter 8705

Order Number Description
HAR/HAAR/R/2017/18/5
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
GUJ/GAAR/R/2022/44
Kirloskar Oil Engines Ltd (AAR (Authority For Advance Ruling), Gujarat)
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)
GUJ/GAAR/R/2022/29
Swadeshi Empresa Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order No. HAR/HAAR/R/2017/18/5

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

Order No. GUJ/GAAR/R/2022/44

Kirloskar Oil Engines Ltd (AAR (Authority For Advance Ruling), Gujarat)

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. GUJ/GAAR/R/2022/29

Swadeshi Empresa Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 8705

What products are classified under HSN 8705

It includes Special purpose motor vehicles

Can I claim ITC on inputs and services used for Special purpose motor vehicles?

If your outward supply of Special purpose motor vehicles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

If I repair and return Special purpose 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.

What misclassification mistakes happen with Special purpose 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.

Any import/export nuance for Special purpose motor vehicles?

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.

How should I document Special purpose motor vehicles sent for job work?

Use a delivery challan for sending Special purpose motor vehicles 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 Special purpose motor vehicles?

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.

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.

Explore More HSN Codes from Chapter 87 expand_more
Sub Chapters:
HSN Code 8701 | HSN Code 8702 | HSN Code 8703 | HSN Code 8704 | HSN Code 8705 | HSN Code 8706 | HSN Code 8707 | HSN Code 8708 | HSN Code 8709 | HSN Code 8710 | HSN Code 8711 | HSN Code 8712 | HSN Code 8713 | HSN Code 8714 | HSN Code 8715 | HSN Code 8716
HSN Codes:
HSN Code 87011000 | HSN Code 87012010 | HSN Code 87012090 | HSN Code 87012100 | HSN Code 87012200 | HSN Code 87012300 | HSN Code 87012400 | HSN Code 87012900 | HSN Code 87013011 | HSN Code 87013019 | HSN Code 87013091 | HSN Code 87013099 | HSN Code 87019010 | HSN Code 87019090 | HSN Code 87019100 | HSN Code 87019200 | HSN Code 87019300 | HSN Code 87019400 | HSN Code 87019500 | HSN Code 87021011 | HSN Code 87021012 | HSN Code 87021018 | HSN Code 87021019 | HSN Code 87021021 | HSN Code 87021022 | HSN Code 87021028 | HSN Code 87021029 | HSN Code 87021091 | HSN Code 87021092 | HSN Code 87021099 | HSN Code 87022011 | HSN Code 87022012 | HSN Code 87022018 | HSN Code 87022019 | HSN Code 87022021 | HSN Code 87022022 | HSN Code 87022028 | HSN Code 87022029 | HSN Code 87023011 | HSN Code 87023012 | HSN Code 87023018 | HSN Code 87023019 | HSN Code 87023021 | HSN Code 87023022 | HSN Code 87023028 | HSN Code 87023029 | HSN Code 87024011 | HSN Code 87024012 | HSN Code 87024018 | HSN Code 87024019 | HSN Code 87024021 | HSN Code 87024022 | HSN Code 87024028 | HSN Code 87024029 | HSN Code 87029011 | HSN Code 87029012 | HSN Code 87029013 | HSN Code 87029018 | HSN Code 87029019 | HSN Code 87029020 | HSN Code 87029021 | HSN Code 87029022 | HSN Code 87029028 | HSN Code 87029029 | HSN Code 87029091 | HSN Code 87029092 | HSN Code 87029099 | HSN Code 87031010 | HSN Code 87031090 | HSN Code 87032110 | HSN Code 87032120 | HSN Code 87032191 | HSN Code 87032192 | HSN Code 87032199 | HSN Code 87032210 | HSN Code 87032220 | HSN Code 87032230 | HSN Code 87032291 | HSN Code 87032299 | HSN Code 87032310 | HSN Code 87032320 | HSN Code 87032391 | HSN Code 87032392 | HSN Code 87032399 | HSN Code 87032410 | HSN Code 87032420 | HSN Code 87032491 | HSN Code 87032492 | HSN Code 87032499 | HSN Code 87033110 | HSN Code 87033120 | HSN Code 87033191 | HSN Code 87033192 | HSN Code 87033199 | HSN Code 87033210 | HSN Code 87033220 | HSN Code 87033291 | HSN Code 87033292 | HSN Code 87033299 | HSN Code 87033310 | HSN Code 87033320 | HSN Code 87033391 | HSN Code 87033392 | HSN Code 87033399 | HSN Code 87034010 | HSN Code 87034020 | HSN Code 87034030 | HSN Code 87034040 | HSN Code 87034090 | HSN Code 87035010 | HSN Code 87035020 | HSN Code 87035030 | HSN Code 87035040 | HSN Code 87035090 | HSN Code 87036010 | HSN Code 87036020 | HSN Code 87036030 | HSN Code 87036040 | HSN Code 87036090 | HSN Code 87037010 | HSN Code 87037020 | HSN Code 87037030 | HSN Code 87037040 | HSN Code 87037090 | HSN Code 87038010 | HSN Code 87038020 | HSN Code 87038030 | HSN Code 87038040 | HSN Code 87038090 | HSN Code 87039000 | HSN Code 87039010 | HSN Code 87039090 | HSN Code 87041010 | HSN Code 87041090 | HSN Code 87042100 | HSN Code 87042110 | HSN Code 87042120 | HSN Code 87042190 | HSN Code 87042200 | HSN Code 87042211 | HSN Code 87042219 | HSN Code 87042290 | HSN Code 87042300 | HSN Code 87042311 | HSN Code 87042319 | HSN Code 87042390 | HSN Code 87043100 | HSN Code 87043110 | HSN Code 87043120 | HSN Code 87043190 | HSN Code 87043200 | HSN Code 87043211 | HSN Code 87043219 | HSN Code 87043290 | HSN Code 87044100 | HSN Code 87044200 | HSN Code 87044300 | HSN Code 87045100 | HSN Code 87045200 | HSN Code 87046000 | HSN Code 87049011 | HSN Code 87049012 | HSN Code 87049019 | HSN Code 87049090 | HSN Code 87051000 | HSN Code 87052000 | HSN Code 87053000 | HSN Code 87054000 | HSN Code 87059000 | HSN Code 87060011 | HSN Code 87060019 | HSN Code 87060021 | HSN Code 87060029 | HSN Code 87060031 | HSN Code 87060039 | HSN Code 87060041 | HSN Code 87060042 | HSN Code 87060043 | HSN Code 87060049 | HSN Code 87060050 | HSN Code 87071000 | HSN Code 87079000 | HSN Code 87081010 | HSN Code 87081090 | HSN Code 87082100 | HSN Code 87082200 | HSN Code 87082900 | HSN Code 87083000 | HSN Code 87083100 | HSN Code 87083900 | HSN Code 87084000 | HSN Code 87085000 | HSN Code 87086000 | HSN Code 87087000 | HSN Code 87088000 | HSN Code 87089100 | HSN Code 87089200 | HSN Code 87089300 | HSN Code 87089400 | HSN Code 87089500 | HSN Code 87089900 | HSN Code 87091100 | HSN Code 87091900 | HSN Code 87099000 | HSN Code 87100000 | HSN Code 87111010 | HSN Code 87111020 | HSN Code 87111090 | HSN Code 87112011 | HSN Code 87112019 | HSN Code 87112021 | HSN Code 87112029 | HSN Code 87112031 | HSN Code 87112039 | HSN Code 87112091 | HSN Code 87112099 | HSN Code 87113010 | HSN Code 87113020 | HSN Code 87113090 | HSN Code 87114010 | HSN Code 87114090 | HSN Code 87115000 | HSN Code 87116010 | HSN Code 87116020 | HSN Code 87116030 | HSN Code 87116090 | HSN Code 87119010 | HSN Code 87119090 | HSN Code 87119091 | HSN Code 87119099 | HSN Code 87120010 | HSN Code 87120090 | HSN Code 87131010 | HSN Code 87131090 | HSN Code 87139010 | HSN Code 87139090 | HSN Code 87141010 | HSN Code 87141090 | HSN Code 87142010 | HSN Code 87142020 | HSN Code 87142090 | HSN Code 87149100 | HSN Code 87149210 | HSN Code 87149220 | HSN Code 87149290 | HSN Code 87149310 | HSN Code 87149320 | HSN Code 87149390 | HSN Code 87149400 | HSN Code 87149510 | HSN Code 87149590 | HSN Code 87149600 | HSN Code 87149910 | HSN Code 87149920 | HSN Code 87149990 | HSN Code 87150010 | HSN Code 87150020 | HSN Code 87161000 | HSN Code 87162000 | HSN Code 87163100 | HSN Code 87163900 | HSN Code 87164000 | HSN Code 87168010 | HSN Code 87168020 | HSN Code 87168090 | HSN Code 87169010 | HSN Code 87169090
State Code List:

Explore other subchapters under Chapter 87

• Sub Chapter 8701 – Tractors (other than tractors of heading 8709) • Sub Chapter 8702 – Motor vehicles for the transport of ten or more persons, including the driver • Sub Chapter 8703 – 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 • Sub Chapter 8704 – Motor vehicles for the transport of goods • Sub Chapter 8706 – Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 • Sub Chapter 8707 – Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 • Sub Chapter 8708 – Parts and accessories of the motor vehicles of headings 8701 to 8705 • Sub Chapter 8709 – Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles • Sub Chapter 8710 – Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles • Sub Chapter 8711 – Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; • Sub Chapter 8712 – Bicycles and other cycles (including delivery tricycles), not motorised • Sub Chapter 8713 – Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled • Sub Chapter 8714 – Parts and accessories of vehicles of headings 8711 to 8713 • Sub Chapter 8715 – Baby carriages and parts thereof • Sub Chapter 8716 – Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof