HSN Code 87021012 -- – Motor vehicles for the transport of ten or more persons, including the driver wi (GST Rate 18%)

HSN Code 87021012

Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel) vehicles for transport of not more than 13 persons, including the driver:air-conditioned vehicle

HSN87021012

Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel) vehicles for transport of not more than 13 persons, including the driver:air-conditioned vehicle

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 87 -- Vehicles other than railway
Heading: 8702
Subheading: 870210
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 Motor vehicles for the transport of ten or more persons, including the driver wi. 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

87021011
Motor vehicles for the transport of ten or more persons, including the
18%
87021019
Motor vehicles for the transport of ten or more persons, including the
18%
87021091
Motor vehicles for the transport of ten or more persons, including the
18%
87021092
Motor vehicles for the transport of ten or more persons, including the
18%
87021099
Motor vehicles for the transport of ten or more persons, including the
18%

Frequently asked questions

What is HSN Code 87021012?
HSN Code 87021012 is the official Harmonized System of Nomenclature code for Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombusti, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87021012?
HSN Code 87021012 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 87021012 belong to?
HSN Code 87021012 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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