HSN Code 8703Motor cars and other motor vehicles for transport of persons — GST 18%

Chapter 87 — Motor Vehicles · Goods (HSN)

Updated for GST 2.0 (effective 22-Sep-2025)
HSN code
8703
UQC: NOS
GST rate
18%
Type
goods

Full description

Motor cars and other motor vehicles for transport of persons

Conditional note: Canonical case = sub-4m mass-market car at 18%. Large / luxury cars (>4m, >1500cc, SUV ground clearance ≥170mm) sit at 40%. Compensation cess discontinued under GST 2.0 (22-Sep-2025).

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
9%
SGST / UTGST
9%
IGST
18%

Copy as invoice line

HSN: 8703 | Rate: 18% (CGST 9 + SGST 9) | UQC: NOS

Create an invoice with this HSNFree GST-compliant invoices via InvoiceOS — Part of KLI. Opens with HSN 8703 and 18% prefilled.

Common keywords & aliases

If your invoice description contains any of these terms, HSN 8703 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

carmotor carsedanhatchbacksuvpassenger vehicleautomobile

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

Looking up a different item?

Paste your product or service description and the matcher will suggest the most likely HSN/SAC code with the GST rate attached.

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HSN reporting requirement by turnover

  • Turnover < ₹5 Cr (B2C) → First 4 digits (e.g. 8703)
  • Turnover ≥ ₹5 Cr → First 6 digits (use the 6-digit child of 8703)
  • e-Invoice / e-Way bill mandatory → Full 8 digits (look up the specific 8-digit tariff under 8703 on the CBIC portal)

GST 2.0 note: Dataset reflects GST 2.0 reforms effective 22-Sep-2025 on 6 audit-flagged entries (2202, 2402, 2403, 2704, 8703, 8711). All other entries still reflect pre-reform rates — verify before invoicing.

Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-10-01. Rates can change between notifications — verify before invoicing.

Notification: GST 2.0 reform (56th GST Council) — 18% / 40% slab notification effective 22-Sep-2025, effective from 2025-09-22.