---
title: "8707 HSN Code | HSN Code for Motor vehicle bodies in India"
description: "Know more about 8707 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8707 covering Motor vehicle bodies."
canonical: "https://busy.in/hsn/sub-chapter-8707/"
---

# HSN Sub-chapter 8707: Motor vehicle bodies

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

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

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 87071000 | [Vehicles of heading 8703](https://busy.in/hsn/hsn-87071000/) |
| 87079000 | [Motor Vehicle Parts - Brakes](https://busy.in/hsn/hsn-87079000/) |

## Frequently asked questions

### What products are classified under HSN 8707

It includes Motor vehicle bodies

### Do spares or accessories of Motor vehicle bodies 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.

### Does packaging or branding change how GST applies to Motor vehicle bodies?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Motor vehicle bodies is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Any special steps when selling Motor vehicle bodies 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.

### If I repair and return Motor vehicle bodies, 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 should my invoice and records include for Motor vehicle bodies?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 8707 (FY 2024-25)

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

- Exports: ₹388 Cr (+37.99% YoY) — 0.0105% of India's total exports
- Imports: ₹1,517 Cr (−7.02% YoY) — 0.0249% of India's total imports
- Trade balance: −₹1,128 Cr (Deficit); surplus rank #967 of 1233 sub-chapters
- Share of Chapter 87: 0.20% of its exports; import side 2.17%
- Rank within Chapter 87: #12 of 16 by export value; import-side #4

### Key metrics

- Export CAGR: 13.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #580 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +81.01% in FY 2021-22
- Contribution to Ch. 87: 0.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8707

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 | 186.03 | 0.0081% | — | 0.15% | 864.82 | 0.0241% | — | 2.01% | −678.79 | #616 |
| FY 2019-20 | 132.71 | 0.0060% | −28.66% | 0.11% | 509.78 | 0.0152% | −41.05% | 1.37% | −377.07 | #670 |
| FY 2020-21 | 101.61 | 0.0047% | −23.43% | 0.10% | 410.50 | 0.0141% | −19.48% | 1.20% | −308.89 | #718 |
| FY 2021-22 | 183.92 | 0.0059% | +81.01% | 0.12% | 816.29 | 0.0179% | +98.85% | 1.73% | −632.37 | #679 |
| FY 2022-23 | 256.90 | 0.0071% | +39.68% | 0.15% | 1,340.79 | 0.0233% | +64.25% | 2.32% | −1,083.89 | #642 |
| FY 2023-24 | 281.43 | 0.0078% | +9.55% | 0.16% | 1,630.98 | 0.0290% | +21.64% | 2.59% | −1,349.55 | #631 |
| FY 2024-25 | 388.35 | 0.0105% | +37.99% | 0.20% | 1,516.50 | 0.0249% | −7.02% | 2.17% | −1,128.15 | #580 |

- CAGR (7-year): exports 13.05%/yr, imports 9.81%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8707 export-import analysis

### Consistent export growth: 13.05% CAGR over 7 years

India's exports under HSN Sub-Chapter 8707 have grown at a compound annual rate of 13.05% over 7 fiscal years, rising from ₹186.03 Crore in FY 2018-19 to ₹388.35 Crore in FY 2024-25.

### HSN Sub-Chapter 8707 ranked #580 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8707 ranks #580 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #12 of 16. By trade surplus, it ranks #967 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8707 exports

The strongest single-year export movement for HSN Sub-Chapter 8707 was recorded in FY 2021-22, when exports surged by 81.01% over the prior year.

### India records a trade deficit of ₹1,128.15 Crore in HSN Sub-Chapter 8707 goods

In FY 2024-25, India's imports of ₹1,516.50 Cr exceeded exports of ₹388.35 Cr, resulting in a trade deficit of ₹1,128.15 Crore — ranking #967 of 1233 by surplus magnitude.

### Import growth of 9.81% CAGR signals stable import dependency for Motor vehicle bodies

India's imports under HSN Sub-Chapter 8707 have grown at 9.81% CAGR, reaching ₹1,516.50 Crore in FY 2024-25.

### HSN Sub-Chapter 8707 contributes 0.20% of Chapter 87 exports — ranked #12

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8707 ranks #12 by export value — accounting for 0.20% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.17% share (rank #4).

## 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 |
| #12 | HSN Sub-Chapter 8707: Motor vehicle bodies (this hsn sub-chapter) | ₹388 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/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8706 | [Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) |
| 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/) |