Classification
Where HSN 8703 60 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 87 · Vehicles; other than railway or tramway rolling stock, and parts and accessories thereof
- Heading
- 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
- Group
- Other vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
- Tariff item
- 8703 60 90 · Other
- Unit
- u
GST
GST Rate on HSN 8703 60 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 533 | 8702 or 8703 | 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 |
| 18% | Schedule II, S. No. 536 | 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: -(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the… |
| 18% | Schedule II, S. No. 537 | 8703 | Three wheeled vehicles |
| 40% | Schedule III, S. No. 5 | 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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. |
| 18% | Schedule II, S. No. 538 | 8703 40, 8703 60 | Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) 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 (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.—For the purposes of this entry, the specification of the motor… |
| 40% | Schedule III, S. No. 6 | 8703 40, 8703 60 | Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
| 5% | Schedule I, S. No. 440 | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (chapter-wide entry) |
| 5% | Schedule I, S. No. 441 | 87 | 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. (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
No rows match — clear the filter to see all.
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 8703 60 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 8703 60 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 8703
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8703 10 10 | Electrically operatedVehicles specially designed for travelling on snow; golf cars and similar vehicles | 70% |
| 8703 10 90 | OtherVehicles specially designed for travelling on snow; golf cars and similar vehicles | 70% |
| 8703 21 10 | Vehicles principally designed for the transport of more than seven persons, including the driverOf a cylinder capacity not exceeding 1,000 cc | 70% |
| 8703 21 20 | Three-wheeled vehiclesOf a cylinder capacity not exceeding 1,000 cc | 70% |
| 8703 21 91 | Motor carsOther | 70% |
| 8703 21 92 | Specialised transport vehicles such as ambulances, prison vans and the likeOther | 70% |
| 8703 21 99 | OtherOther | 70% |
| 8703 22 10 | Vehicles principally designed for the transport of more than seven persons, including the driverOf a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 70% |
| 8703 22 20 | Specialised transport vehicles such as ambulances, prison vans and the likeOf a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 70% |
| 8703 22 30 | Three-wheeled vehiclesOf a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 70% |
| 8703 22 91 | Motor carsOther | 70% |
| 8703 22 99 | OtherOther | 70% |
| 8703 23 10 | Vehicles principally designed for the transport of more than seven persons including the driverOf a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 70% |
| 8703 23 20 | Three-wheeled vehiclesOf a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 70% |
| 8703 23 91 | Motor carsOther | 70% |
| 8703 23 92 | Specialised transport vehicles such as ambulances, prison vans and the likeOther | 70% |
| 8703 23 99 | OtherOther | 70% |
| 8703 24 10 | Vehicles principally designed for the transport of more than seven persons, including the driverOf a cylinder capacity exceeding 3,000 cc | 70% |
| 8703 24 20 | Three-wheeled vehiclesOf a cylinder capacity exceeding 3,000 cc | 70% |
| 8703 24 91 | Motor carsOther | 70% |
| 8703 24 92 | Specialised transport vehicles such as ambulances, prison vans and the likeOther | 70% |
| 8703 24 99 | OtherOther | 70% |
| 8703 31 10 | Vehicles principally designed for the transport of more than seven persons, including the driverOf a cylinder capacity not exceeding 1,500 cc | 70% |
| 8703 31 91 | Motor carsOf a cylinder capacity not exceeding 1,500 cc | 70% |
| 8703 31 92 | Specialised transport vehicles such as ambulances, prison vans and the likeOf a cylinder capacity not exceeding 1,500 cc | 70% |
| 8703 31 99 | OtherOf a cylinder capacity not exceeding 1,500 cc | 70% |
| 8703 32 10 | Vehicles principally designed for the transport of more than seven persons, including the driverOf a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | 70% |
| 8703 32 91 | Motor carsOther | 70% |
| 8703 32 92 | Specialized transport vehicles such as ambulances, prison vans and the likeOther | 70% |
| 8703 32 99 | OtherOther | 70% |
| 8703 33 10 | Vehicles principally designed for the transport of more than seven persons, including the driverOf a cylinder capacity exceeding 2,500 cc | 70% |
| 8703 33 20 | Three-wheeled vehiclesOf a cylinder capacity exceeding 2,500 cc | 70% |
| 8703 33 91 | Motor carsOther | 70% |
| 8703 33 92 | Specialised transport vehicles such as ambulances, prison vans and the likeOther | 70% |
| 8703 33 99 | OtherOther | 70% |
| 8703 40 10 | Vehicles principally designed for transport of more than seven persons, including driverOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for… | 70% |
| 8703 40 20 | Specialised transport vehicles such as ambulances, prison vans and the likeOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for… | 70% |
| 8703 40 30 | Motor carsOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for… | 70% |
| 8703 40 40 | Three-wheeled vehiclesOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for… | 70% |
| 8703 40 90 | OtherOther vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for… | 70% |
| 8703 50 10 | Vehicles principally designed for transport of more than seven persons, including driverOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and… | 70% |
| 8703 50 20 | Specialised transport vehicles such as ambulances, prison vans and the likeOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and… | 70% |
| 8703 50 30 | Motor carsOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and… | 70% |
| 8703 50 40 | Three-wheeled vehiclesOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and… | 70% |
| 8703 50 90 | OtherOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and… | 70% |
| 8703 60 10 | Vehicles principally designed for transport of more than seven persons, including driverOther vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for… | 70% |
| 8703 60 20 | Specialised transport vehicles such as ambulances, prison vans and the likeOther vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for… | 70% |
| 8703 60 30 | Motor carsOther vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for… | 70% |
| 8703 60 40 | Three-wheeled vehiclesOther vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for… | 70% |
| 8703 60 90 | OtherOther vehicles, with both spark-ignition internal combustionpiston engine and electric motor as motors for… | 70% |
| 8703 70 10 | Vehicles principally designed for transport of more than seven persons, including driverOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and… | 70% |
| 8703 70 20 | Specialised transport vehicles such as ambulances, prison vans and the likeOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and… | 70% |
| 8703 70 30 | Motor carsOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and… | 70% |
| 8703 70 40 | Three-wheeled vehiclesOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and… | 70% |
| 8703 70 90 | OtherOther vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and… | 70% |
| 8703 80 10 | Vehicles principally designed for transport of more than seven persons, including driverOther vehicles, with only electric motor for propulsion | 70% |
| 8703 80 20 | Specialised transport vehicles such as ambulances, prison vans and the likeOther vehicles, with only electric motor for propulsion | 70% |
| 8703 80 30 | Motor carsOther vehicles, with only electric motor for propulsion | 70% |
| 8703 80 40 | Three-wheeled vehiclesOther vehicles, with only electric motor for propulsion | 70% |
| 8703 80 90 | OtherOther vehicles, with only electric motor for propulsion | 70% |
| 8703 90 00 | OtherOther | 70% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.