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GST Rates of HSN 8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 87

 		VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

8703

 		Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

870310

 		- Vehicles specially designed for travelling on snow; golf cars and similar vehicles:

87031010

 		--- Electrically operated

87031090

 		--- Other

- Other vehicles, with only spark-ignition internal combustion piston engine:

870321

 		-- Of a cylinder capacity not exceeding 1,000 cc :

87032110

 		--- Vehicles principally designed for the transport of more than seven persons, including the driver

87032120

 		--- Three-wheeled vehicles

--- Other :

87032191

 		---- Motor cars

87032192

 		---- Specialised transport vehicles such as ambulances, prison vans and the like

87032199

 		---- Other

870322

 		-- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:

87032210

 		--- Vehicles principally designed for the transport of more than seven persons, including the driver

87032220

 		--- Specialised transport vehicles such as ambulances, prison vans and the like

87032230

 		--- Three-wheeled vehicles

--- Other:

87032291

 		---- Motor cars

87032299

 		---- Other

870323

 		-- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :

87032310

 		--- Vehicles principally designed for the transport of more than seven persons including the driver

87032320

 		--- Three-wheeled vehicles

--- Other:

87032391

 		---- Motor cars

87032392

 		---- Specialised transport vehicles such as ambulances, prison vans and the like

87032399

 		---- Other

870324

 		-- Of a cylinder capacity exceeding 3,000 cc :

87032410

 		--- Vehicles principally designed for the transport of more than seven persons, including the driver

87032420

 		--- Three-wheeled vehicles

--- Other:

87032491

 		---- Motor cars

87032492

 		---- Specialised transport vehicles such as ambulances, prison vans and the like

87032499

 		---- Other

- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):

870331

 		-- Of a cylinder capacity not exceeding 1,500 cc:

87033110

 		--- Vehicles principally designed for the transport of more than seven persons, including the driver

--- Other:

87033191

 		---- Motor cars

87033192

 		---- Specialised transport vehicles such as ambulances, prison vans and the like

87033199

 		---- Other

870332

 		-- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :

87033210

 		--- Vehicles principally designed for the transport of more than seven persons, including the driver

--- Other:

87033291

 		---- Motor cars

87033292

 		---- Specialized transport vehicles such as ambulances, prison vans and the like

87033299

 		---- Other

870333

 		-- Of a cylinder capacity exceeding 2,500 cc:

87033310

 		--- Vehicles principally designed for the transport of more than seven persons, including the driver

87033320

 		--- Three-wheeled vehicles

--- Other:

87033391

 		---- Motor cars

87033392

 		---- Specialised transport vehicles such as ambulances, prison vans and the like

87033399

 		---- Other

870340

 		- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :

87034010

 		--- Vehicles principally designed for transport of more than seven persons, including driver

87034020

 		--- Specialised transport vehicles such as ambulances, prison vans and the like

87034030

 		--- Motor cars

87034040

 		--- Three-wheeled vehicles

87034090

 		--- Other

870350

 		- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :

87035010

 		--- Vehicles principally designed for transport of more than seven persons, including driver

87035020

 		--- Specialised transport vehicles such as ambulances, prison vans and the like

87035030

 		--- Motor cars

87035040

 		--- Three-wheeled vehicles

87035090

 		--- Other

870360

 		- Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:

87036010

 		--- Vehicles principally designed for transport of more than seven persons, including driver

87036020

 		--- Specialised transport vehicles such as ambulances, prison vans and the like

87036030

 		--- Motor cars

87036040

 		--- Three-wheeled vehicles

87036090

 		--- Other

870370

 		- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:

87037010

 		--- Vehicles principally designed for transport of more than seven persons, including driver

87037020

 		--- Specialised transport vehicles such as ambulances, prison vans and the like

87037030

 		--- Motor cars

87037040

 		--- Three-wheeled vehicles

87037090

 		--- Other

870380

 		- Other vehicles, with only electric motor for propulsion :

87038010

 		--- Vehicles principally designed for transport of more than seven persons, including driver

87038020

 		--- Specialised transport vehicles such as ambulances, prison vans and the like

87038030

 		--- Motor cars

87038040

 		--- Three-wheeled vehicles

87038090

 		--- Other

87039000

 		- Other
  Hide
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13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).