---
title: "8705 HSN Code | HSN Code for Special purpose motor vehicles in India"
description: "Know more about 8705 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8705 covering Special purpose motor vehicles."
canonical: "https://busy.in/hsn/sub-chapter-8705/"
---

# HSN Sub-chapter 8705: Special purpose motor vehicles

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)

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

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

## HSN codes

| Code | Title |
| --- | --- |
| 87051000 | [Crane lorries](https://busy.in/hsn/hsn-87051000/) |
| 87052000 | [Mobile Drilling Derricks](https://busy.in/hsn/hsn-87052000/) |
| 87053000 | [Fire Fighting Vehicles](https://busy.in/hsn/hsn-87053000/) |
| 87054000 | [Concrete-mixer lorries](https://busy.in/hsn/hsn-87054000/) |
| 87059000 | [Motor Vehicle Parts - Other](https://busy.in/hsn/hsn-87059000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8705 (FY 2024-25)

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

- Exports: ₹470 Cr (+21.52% YoY) — 0.0127% of India's total exports
- Imports: ₹690 Cr (+72.59% YoY) — 0.0113% of India's total imports
- Trade balance: −₹220 Cr (Deficit); surplus rank #791 of 1233 sub-chapters
- Share of Chapter 87: 0.25% of its exports; import side 0.99%
- Rank within Chapter 87: #11 of 16 by export value; import-side #5

### Key metrics

- Export CAGR: 10.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #545 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +63.19% in FY 2021-22
- Contribution to Ch. 87: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8705

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 | 252.08 | 0.0110% | — | 0.20% | 157.08 | 0.0044% | — | 0.37% | +95.00 | #563 |
| FY 2019-20 | 167.85 | 0.0076% | −33.41% | 0.14% | 525.26 | 0.0157% | +234.39% | 1.41% | −357.41 | #626 |
| FY 2020-21 | 261.96 | 0.0122% | +56.07% | 0.26% | 257.52 | 0.0088% | −50.97% | 0.75% | +4.44 | #550 |
| FY 2021-22 | 427.50 | 0.0136% | +63.19% | 0.29% | 260.11 | 0.0057% | +1.01% | 0.55% | +167.39 | #515 |
| FY 2022-23 | 398.69 | 0.0110% | −6.74% | 0.23% | 379.76 | 0.0066% | +46.00% | 0.66% | +18.93 | #562 |
| FY 2023-24 | 386.57 | 0.0107% | −3.04% | 0.22% | 399.93 | 0.0071% | +5.31% | 0.63% | −13.36 | #575 |
| FY 2024-25 | 469.76 | 0.0127% | +21.52% | 0.25% | 690.25 | 0.0113% | +72.59% | 0.99% | −220.49 | #545 |

- CAGR (7-year): exports 10.93%/yr, imports 27.98%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8705 export-import analysis

### Consistent export growth: 10.93% CAGR over 7 years

India's exports under HSN Sub-Chapter 8705 have grown at a compound annual rate of 10.93% over 7 fiscal years, rising from ₹252.08 Crore in FY 2018-19 to ₹469.76 Crore in FY 2024-25.

### HSN Sub-Chapter 8705 ranked #545 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8705 ranks #545 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #11 of 16. By trade surplus, it ranks #791 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8705 exports

The strongest single-year export movement for HSN Sub-Chapter 8705 was recorded in FY 2021-22, when exports surged by 63.19% over the prior year.

### India records a trade deficit of ₹220.49 Crore in HSN Sub-Chapter 8705 goods

In FY 2024-25, India's imports of ₹690.25 Cr exceeded exports of ₹469.76 Cr, resulting in a trade deficit of ₹220.49 Crore — ranking #791 of 1233 by surplus magnitude.

### Import growth of 27.98% CAGR signals rising demand for Special purpose motor vehicles

India's imports under HSN Sub-Chapter 8705 have grown at 27.98% CAGR, reaching ₹690.25 Crore in FY 2024-25.

### HSN Sub-Chapter 8705 contributes 0.25% of Chapter 87 exports — ranked #11

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8705 ranks #11 by export value — accounting for 0.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.99% share (rank #5).

## 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](https://busy.in/hsn/sub-chapter-8704/) | ₹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 |
| #11 | HSN Sub-Chapter 8705: Special purpose motor vehicles (this hsn sub-chapter) | ₹470 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/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 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/) |