HSN Code 87049090 -- – Motor vehicles for the transport of goods other : lorries and trucks: other othe (GST Rate 18%)

HSN Code 87049090

Motor vehicles for the transport of goods other : lorries and trucks: other other

HSN87049090

Motor vehicles for the transport of goods other : lorries and trucks: other other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8704
Subheading: 870490
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 goods other : lorries and trucks: other othe. 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 87049090?
HSN Code 87049090 is the official Harmonized System of Nomenclature code for Motor vehicles for the transport of goods other : lorries and trucks: other other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87049090?
HSN Code 87049090 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 87049090 belong to?
HSN Code 87049090 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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