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 purposes. 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

87

HSN Code

8705

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8705

Following tariff HSN codes fall under Special purpose motor vehicles.

Tariff HSN

87051000

Description

Crane lorries

Tariff HSN

87052000

Description

Mobile drilling derricks

Tariff HSN

87053000

Description

Fire fighting vehicles

Tariff HSN

87054000

Description

Concrete-mixer lorries

Tariff HSN

87059000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 8705 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

₹470 Cr

+21.52% vs FY 2023-24

0.0127% of India’s total exports

India’s Imports

FY 2024-25

₹690 Cr

+72.59% vs FY 2023-24

0.0113% of India’s total imports

Trade Balance

FY 2024-25

−₹220 Cr

Trade Deficit

Surplus rank #791 of 1233 subchapters

% of Chapter 87

FY 2024-25

0.25%

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

Import side: 0.99% of Chapter 87’s imports

Rank Within Chapter 87

FY 2024-25

#11 of 16

Position by export value among subchapters in Chapter 87

Import-side rank: #5 of 16

At a glance

10.93%

Export CAGR

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

#545

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+63.19%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.25%

Contribution to Ch. 87

Share of Chapter 87 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #563

Balance

+95.00

Exports

252.08 ₹ Cr

0.0110% share

— YoY

0.20% of Ch. 87

Imports

157.08 ₹ Cr

0.0044% share

— YoY

0.37% of Ch. 87

FY 2019-20 Exp. Rank #626

Balance

−357.41

Exports

167.85 ₹ Cr

0.0076% share

−33.41% YoY

0.14% of Ch. 87

Imports

525.26 ₹ Cr

0.0157% share

+234.39% YoY

1.41% of Ch. 87

FY 2020-21 Exp. Rank #550

Balance

+4.44

Exports

261.96 ₹ Cr

0.0122% share

+56.07% YoY

0.26% of Ch. 87

Imports

257.52 ₹ Cr

0.0088% share

−50.97% YoY

0.75% of Ch. 87

FY 2021-22 Exp. Rank #515

Balance

+167.39

Exports

427.50 ₹ Cr

0.0136% share

+63.19% YoY

0.29% of Ch. 87

Imports

260.11 ₹ Cr

0.0057% share

+1.01% YoY

0.55% of Ch. 87

FY 2022-23 Exp. Rank #562

Balance

+18.93

Exports

398.69 ₹ Cr

0.0110% share

−6.74% YoY

0.23% of Ch. 87

Imports

379.76 ₹ Cr

0.0066% share

+46.00% YoY

0.66% of Ch. 87

FY 2023-24 Exp. Rank #575

Balance

−13.36

Exports

386.57 ₹ Cr

0.0107% share

−3.04% YoY

0.22% of Ch. 87

Imports

399.93 ₹ Cr

0.0071% share

+5.31% YoY

0.63% of Ch. 87

FY 2024-25 Exp. Rank #545

Balance

−220.49

Exports

469.76 ₹ Cr

0.0127% share

+21.52% YoY

0.25% of Ch. 87

Imports

690.25 ₹ Cr

0.0113% share

+72.59% YoY

0.99% of Ch. 87

CAGR · 7-Year

Exports

10.93% /yr

Imports

27.98% /yr

Consistently Deficit
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8705 ranks #545 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8705 and GST compliance.

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.

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