HSN Code 87053000 -- – 8705 special purpose motor vehicles, other than those principally designed for t (GST Rate 18%)

HSN Code 87053000

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) fire fighting vehicles

HSN87053000

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) fire fighting vehicles

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 87 -- Vehicles other than railway
Heading: 8705
Subheading: 870530
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying 8705 special purpose motor vehicles, other than those principally designed for t. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Vehicles other than railway

87051000
8705 special purpose motor vehicles, other than those principally desi
18%
87052000
8705 special purpose motor vehicles, other than those principally desi
18%
87054000
8705 special purpose motor vehicles, other than those principally desi
18%
87059000
8705 special purpose motor vehicles, other than those principally desi
18%
87011000
Tractors (other than tractors of heading 8709) pedestrian controlled t
5%

Frequently asked questions

What is HSN Code 87053000?
HSN Code 87053000 is the official Harmonized System of Nomenclature code for 8705 special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for ex, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87053000?
HSN Code 87053000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 87053000 belong to?
HSN Code 87053000 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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