8704Heading (4-digit)Section XVII

HSN Code 8704 – Motor Vehicles For The Transport Of Goods

Full GST classification for Motor Vehicles For The Transport Of Goods — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

8704

Chapter

87

Digits

4-digit

Section

XVII

What is HSN Code 8704?

HSN code 8704 is the Harmonized System of Nomenclature classification for Motor Vehicles For The Transport Of Goods under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 87 — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And…, which is part of Section XVII: Vehicles, Aircraft & Vessels. Every GST-registered business supplying motor vehicles for the transport of goods must quote HSN 8704 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 8704

LevelCodeDescription
Chapter87vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Heading8704motor vehicles for the transport of goods

GST rate for HSN 8704

Goods under HSN 8704 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Motor Vehicles For The Transport Of Goods →

Sub-codes under this classification

HSN CodeDescription
870410dumpers designed for off-highway use :
870421g.v.w. not exceeding 5 tonnes
870422g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
870423g.v.w. exceeding 20 tonnes
870431g.v.w. not exceeding 5 tonnes
870432g.v.w. exceeding 5 tonnes
870441g.v.w. not exceeding 5 tonnes
870442g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
870443g.v.w. exceeding 20 tonnes
870451g.v.w.not exceeding 5 tonnes
870452g.v.w. exceeding 5 tonnes
870460other with only electric motor for propulsion
870490other :

HSN Code 8704 — FAQs

What is HSN code 8704?

HSN code 8704 classifies "Motor Vehicles For The Transport Of Goods" under India's GST regime. It falls under Chapter 87 (Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And…) of the Harmonized System of Nomenclature.

How many digits is HSN code 8704?

8704 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 8704?

Goods under HSN 8704 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Motor Vehicles For The Transport Of Goods.

Which chapter does HSN code 8704 belong to?

HSN 8704 belongs to Chapter 87 — Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And…, part of Section XVII: Vehicles, Aircraft & Vessels.

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