HSN Code 87032220 -- – Motor cars and other motor vehicles principally designed for the transport of pe (GST Rate 18%)

HSN Code 87032220

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 other vehicles, with spark-ignition internal combustion reciprocating piston engine : of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc specialised transport vehicles such as ambulances, prison vans and the like

HSN87032220

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 other vehicles, with spark-ignition internal combustion reciprocating piston engine : of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc specialised transport vehicles such as ambulances, prison vans and the like

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8703
Subheading: 870322
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 cars and other motor vehicles principally designed for the transport of pe. 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.

Frequently asked questions

What is HSN Code 87032220?
HSN Code 87032220 is the official Harmonized System of Nomenclature code for Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87032220?
HSN Code 87032220 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 87032220 belong to?
HSN Code 87032220 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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