HSN Code 8703: Motor cars (passenger vehicles)
HSN code 8703 classifies motor cars (passenger vehicles) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Motor cars (passenger vehicles) falls in this bucket. Full ITC available.
Sample Calculation for Motor cars (passenger vehicles)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 8703
Use HSN code 8703 on every tax invoice for motor cars (passenger vehicles). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 8703
What is HSN code 8703?
HSN code 8703 classifies motor cars (passenger vehicles) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Motor cars (passenger vehicles)?
Motor cars (passenger vehicles) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Motor cars (passenger vehicles) exempt from GST?
No. Motor cars (passenger vehicles) attracts 18% GST on every taxable sale.