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Free Tools/HSN Code Finder/Chapter 87/HSN 8705
HSN 87054-Digit Heading

HSN 8705: Special purpose motor vehicles – GST Rate

HSN 8705 covers special purpose motor vehicles. GST on HSN 8705 is 18% (rates effective 22 September 2025). This heading has 7 tariff items, for example 8705 10 00, 8705 20 00 and 8705 30 00.

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 8705

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

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-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)

Reference: Schedule II, S. No. 541 (Spec: 8705)
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 8705

Showing 12 sub-classification codes with complete hierarchy descriptions.

8705106-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Crane Lorries

870510008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Crane Lorries > Crane Lorries

8705206-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Mobile Drilling Derricks

870520008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Mobile Drilling Derricks > Mobile Drilling Derricks

8705306-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Fire Fighting Vehicles

870530008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Fire Fighting Vehicles > Fire Fighting Vehicles

8705406-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Concrete-Mixer Lorries

870540008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Concrete-Mixer Lorries > Concrete-Mixer Lorries

8705906-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Other

870590008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Other > Other

870590108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Other > Lorries (Trucks) Fitted With Bridging Systems

870590908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > 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) > Other > Other

Other Headings in Chapter 87

HSN 8701
Tractors (Other Than Tractors Of Heading 8709)
HSN 8702
Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver
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 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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