HSN Classification

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

Classification level: Category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
HSN
Code
8703
Official Description
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

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN
870310

VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES :

HSN
870321

OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC :

HSN
870322

OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC :

HSN
870323

OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :

HSN
870324

OF A CYLINDER CAPACITY EXCEEDING 3,000 CC :

HSN
870331

OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC :

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HSN 8703 - Meaning, GST Classification & Tax Guide | TaxTap