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  4. GOODS MOTOR VEHICLES - GST RATES & HSN CODE 8704

GST rates and HSN code for Goods Motor Vehicles.

Origin Chapter: Chapter 87

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
8704 Motor Vehicles For The Transport Of Goods 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870410 Dumpers Designed For Off-Highway Use 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87041010 Motor Vehicles For The Transport Of Goods Dumpers Designed For Off-Highway Use: :With Net Weight (Excluding Pay-Load) Exceeding 8 Tonnes And Maximum Pay-Load Capacity Not Less Than 10 Tonnes 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87041090 Motor Vehicles For The Transport Of Goods Dumpers Designed For Off-Highway Use: Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870421 G.V.W. Not Exceeding 5 Tonnes 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042110 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042120 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Three-Wheeled Motor Vehicles 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042190 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870422 G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042211 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Lorries And Trucks Refrigerated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042219 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Lorries And Trucks Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042290 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870423 G.V.W. Exceeding 20 Tonnes 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042311 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Refrigerated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042319 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87042390 Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870431 G.V.W. Not Exceeding 5 Tonnes 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87043110 Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes : Refrigerated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87043120 Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes Three-Wheeled Motor Vehicles 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87043190 Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870432 G.V.W. Exceeding 5 Tonnes 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87043211 Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Lorries And Trucks Refrigerated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87043219 Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Lorries And Trucks Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87043290 Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870490 Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87049011 Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Refrigerated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87049012 Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Electrically Operated 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87049019 Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
87049090 Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Other Other 5/18/28 Nil 01/08/2019 1/07/2017 5% 18% 28%
870450, 870370 Following Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine [Diesel-Or Semi Diesel] And Electric Motor As Motors For Propulsion; (A) Motor Vehicles Cleared As Ambulances Duly Fitted With All The Fitments, Furniture And Accessories Necessary For An Ambulance From The Factory Manufacturing Such Motor Vehicles Explanation.- For The Purposes Of This Entry, The Specification Of The Motor Vehicle Shall Be Determined As Per The Motor Vehicles Act, 1988 (59 Of 1988) And The Rules Made There Under. NIL

Disclaimer: Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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