HSN Code 87032420 -- – Motor cars and other motor vehicles principally designed for the transport of pe (GST Rate 40%)

HSN Code 87032420

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 3,000 cc : three-wheeled vehicles

HSN87032420

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 3,000 cc : three-wheeled vehicles

40%
IGST
Schedule III
CGST20%
SGST/UTGST20%
CessNil
Heading: 8703
Subheading: 870324
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-04

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 40% (IGST for inter-state, or CGST 20% + SGST 20% 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 87032420?
HSN Code 87032420 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 87032420?
HSN Code 87032420 attracts GST at 40% (IGST). For intra-state supplies, this is split as CGST 20% + SGST 20%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 87032420 belong to?
HSN Code 87032420 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
Scroll to Top