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Free Tools/HSN Code Finder/Chapter 87/HSN 8702
HSN 87024-Digit Heading

HSN 8702: Motor vehicles for the transport of ten or more persons – GST Rate

HSN 8702 covers motor vehicles for the transport of ten or more persons. GST on HSN 8702 is 18% (rates effective 22 September 2025). This heading has 48 tariff items, for example 8702 10 11, 8702 10 12 and 8702 10 18.

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8702

18%CGST 9% + SGST 9% / IGST 18%

Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels]

Reference: Schedule II, S. No. 532 (Spec: 8702)
18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 533 (Spec: 8702 or 8703)
Other entries in this chapter (2)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Reference: Schedule I, S. No. 440 (Spec: 87)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

Reference: Schedule I, S. No. 441 (Spec: 87)

Sub-Headings & Tariff Items Under 8702

Showing 53 sub-classification codes with complete hierarchy descriptions.

8702106-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel)

870210118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Integrated Monocoque Vehicle, Air-Conditioned

870210128-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Integrated Monocoque Vehicle, Non Air-Conditioned

870210188-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Other, air-conditioned

870210198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Other, Non Air-Conditioned

870210218-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Integrated monocoque vehicle, air-conditioned

870210228-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Integrated monocoque vehicle, non air-conditioned

870210288-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Other, air-conditioned

870210298-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Other, non air-conditioned

870210918-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driverwith Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel)Other : Integrated Moncoque Vehicle

870210928-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver With Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel)Other : Air-Conditioned Vehicle

870210998-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver With Compression-Ignition Internalcombustion Piston Engine (Diesel Or Semidiesel)Other :Other

8702206-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion:

870220118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Integrated monocoque vehicle, air-conditioned

870220128-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Integrated monocoque vehicle, non air-conditioned

870220188-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Other, air-conditioned

870220198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Other, non air-conditioned

870220218-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Integrated monocoque vehicle, air-conditioned

870220228-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Integrated monocoque vehicle, non air-conditioned

870220288-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Other, air-conditioned

870220298-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion: > Other, non air-conditioned

8702306-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion:

870230118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Integrated monocoque vehicle, air-conditioned

870230128-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Integrated monocoque vehicle, non air-conditioned

870230188-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Other, air-conditioned

870230198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Other, non air-conditioned

870230218-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Integrated monocoque vehicle, air-conditioned

870230228-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Integrated monocoque vehicle, non air-conditioned

870230288-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Other, air-conditioned

870230298-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion Propulsion: > Other, non air-conditioned

8702406-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion:

870240118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Integrated monocoque vehicle, air-conditioned

870240128-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Integrated monocoque vehicle, non air-conditioned

870240188-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Other, air-conditioned

870240198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Other, non air-conditioned

870240218-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Integrated monocoque vehicle, air-conditioned

870240228-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Integrated monocoque vehicle, non air-conditioned

870240288-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Other, air-conditioned

870240298-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > With Only Electric Motor For Propulsion: > Other, non air-conditioned

8702906-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other:

870290118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Integrated Monocoque Vehicle, Air-Conditioned

870290128-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Integrated Monocoque Vehicle, Non Air-Conditioned

870290138-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other : Vehicles For Transport Of Not More Than13 Persons, Including The Driver: Electrically Operated

870290188-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Other, air-conditioned

870290198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Other, Non Air-Conditioned

870290208-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other Vehicles For Transport Of Not More Than13 Persons, Including The Driver:Electrically Operated Vehicles Not Elsewhere Included Or Specified

870290218-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Integrated monocoque vehicle, air-conditioned

870290228-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Integrated monocoque vehicle, non air-conditioned

870290288-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Other, air-conditioned

870290298-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Other, non air-conditioned

870290918-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other Integrated Monocoque Vehicle

870290928-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other :Air-Conditioned Vehicle

870290998-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver > Other: > Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver Other :Other

Other Headings in Chapter 87

HSN 8701
Tractors (Other Than Tractors Of Heading 8709)
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 8704
Motor Vehicles For The Transport Of Goods
HSN 8705
Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
HSN 8706
Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705
HSN 8707
Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705
HSN 8708
Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705
HSN 8709
Works Trucks, Self-Propelled, Not Fitted With Lifting Or Handling Equipment, Of The Type Used In Factories, Warehouses, Dock Areas Or Airports For Short Distance Transport Of Goods, Tractors Of The Type Used On Railway Station Platforms, Parts Of The Foregoing Vehicles
HSN 8710
Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles
HSN 8711
Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars;
HSN 8712
Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised
HSN 8713
Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled
HSN 8714
Parts And Accessories Of Vehicles Of Headings 8711 To 8713
HSN 8715
Baby Carriages And Parts Thereof
HSN 8716
Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof
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