HSN code · Customs Tariff of India · GST rate
87039000 is the 8-digit HSN code for “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702)”: tariff item 8703 90 00 under heading 8703 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18%, 18% on the margin or 40%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 87Heading 8703Sub-heading 8703 90Tariff item 8703 90 00
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: Other
Tariff item 8703 90 00 · Heading 8703 · Chapter 87, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
870390008 digits: 87 + 03 + 90 + 008703 90 00OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 87 covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
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.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
10 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18%, 18% on the margin or 40%. No single rate is stated for 87039000 here; read each entry's official description against your goods. Four of the entries are from a concession notification that applies only when the conditions printed with it are met; the margin-base entry taxes the supplier's margin, not the price.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 8702 or 8703; 8703 (this code's heading) | |||
| Schedule II, S. No. 533Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8702 or 8703 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Schedule II, S. No. 536Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8703 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Schedule II, S. No. 537Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8703 | Three wheeled vehicles | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Schedule III, S. No. 5Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8703 | 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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. | 40%IGST 40% · CGST 20% · SGST/UTGST 20%From 22 September 2025 |
| Entries for particular goods in chapter 87 | |||
| Schedule I, S. No. 440Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 441Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Concession entries in other notifications for goods in heading 8703 or chapter 87 (each applies only when its conditions are met) | |||
| Table, S. No. 1Notification No. 9/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 8/2018-Central Tax (Rate), the Table (9%), same S. No. | 8703 | Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more.Conditions: Tax is charged only on the value that represents the margin of the supplier (Explanation: sale price less purchase price, or less depreciated value where depreciation was claimed under section 32 of the Income-tax Act; a negative margin is ignored). The notification does not apply if the supplier has availed input tax credit, CENVAT credit or VAT credit on such goods (paragraph 2). Since 22.09.2025 it reduces the tax 'specified in Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' (12/2025-IT(R)). | 18% on the marginIGST 18% · CGST 9% · SGST/UTGST 9%, charged on the supplier's margin only, not on the priceIn force since 25 January 2018 |
| Table, S. No. 2Notification No. 9/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 8/2018-Central Tax (Rate), the Table (9%), same S. No. | 8703 | Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mmConditions: Tax is charged only on the value that represents the margin of the supplier (Explanation: sale price less purchase price, or less depreciated value where depreciation was claimed under section 32 of the Income-tax Act; a negative margin is ignored). The notification does not apply if the supplier has availed input tax credit, CENVAT credit or VAT credit on such goods (paragraph 2). Since 22.09.2025 it reduces the tax 'specified in Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' (12/2025-IT(R)). | 18% on the marginIGST 18% · CGST 9% · SGST/UTGST 9%, charged on the supplier's margin only, not on the priceIn force since 25 January 2018 |
| Table, S. No. 3Notification No. 9/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 8/2018-Central Tax (Rate), the Table (9%), same S. No. | 8703 | Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.Conditions: Tax is charged only on the value that represents the margin of the supplier (Explanation: sale price less purchase price, or less depreciated value where depreciation was claimed under section 32 of the Income-tax Act; a negative margin is ignored). The notification does not apply if the supplier has availed input tax credit, CENVAT credit or VAT credit on such goods (paragraph 2). Since 22.09.2025 it reduces the tax 'specified in Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' (12/2025-IT(R)). | 18% on the marginIGST 18% · CGST 9% · SGST/UTGST 9%, charged on the supplier's margin only, not on the priceIn force since 25 January 2018 |
| Table, S. No. 4Notification No. 9/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 8/2018-Central Tax (Rate), the Table (9%), same S. No. | 87 | All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3Conditions: Tax is charged only on the value that represents the margin of the supplier (Explanation: sale price less purchase price, or less depreciated value where depreciation was claimed under section 32 of the Income-tax Act; a negative margin is ignored). The notification does not apply if the supplier has availed input tax credit, CENVAT credit or VAT credit on such goods (paragraph 2). Since 22.09.2025 it reduces the tax 'specified in Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' (12/2025-IT(R)). | 18% on the marginIGST 18% · CGST 9% · SGST/UTGST 9%, charged on the supplier's margin only, not on the priceIn force since 25 January 2018 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Each concession entry names its own Central Tax notification in the table.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8703, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 870390, goes on B2B tax invoices.
Many businesses show the full 87039000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 6 entries in force from this date are listed in the GST rate section above.
Concession in force
Notification No. 9/2018-Integrated Tax (Rate), in force since 25 January 2018; Central Tax twin Notification No. 8/2018-Central Tax (Rate). Entries: Table, S. No. 1, 18% on the margin: “Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more.”; Table, S. No. 2, 18% on the margin: “Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm”; Table, S. No. 3, 18% on the margin: “Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.”; Table, S. No. 4, 18% on the margin: “All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3”. Each applies only when its conditions are met.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8703, 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. The codes below sit closest to 87039000 in the Customs Tariff of India: the other tariff items under heading 8703 and codes elsewhere in chapter 87. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
87031010Tariff item 8703 10 1087031090Tariff item 8703 10 9087032191Tariff item 8703 21 9187032291Tariff item 8703 22 9187032391Tariff item 8703 23 9187032491Tariff item 8703 24 9187033110Tariff item 8703 31 1087033191Tariff item 8703 31 9187039000, this page's code, is tariff item 8703 90 00 under the same heading.
87042100Heading 8704 · tariff item 8704 21 0087042200Heading 8704 · tariff item 8704 22 00Codes under other headings of chapter 87, vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 10 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18%, 18% on the margin or 40%: Schedule II, S. No. 533 (18%); Schedule II, S. No. 536 (18%); Schedule II, S. No. 537 (18%); Schedule III, S. No. 5 (40%); Notification 9/2018-Integrated Tax (Rate), Table, S. No. 1 (18% on the margin); Notification 9/2018-Integrated Tax (Rate), Table, S. No. 2 (18% on the margin); Notification 9/2018-Integrated Tax (Rate), Table, S. No. 3 (18% on the margin); Schedule I, S. No. 440 (5%); Schedule I, S. No. 441 (5%); Notification 9/2018-Integrated Tax (Rate), Table, S. No. 4 (18% on the margin). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entries from Notification 9/2018-Integrated Tax (Rate) apply only when the conditions printed with them are met; the margin-base entry taxes the supplier's margin, not the price. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8703 or 870390; many businesses use the full 87039000.
Tariff item 8703 90 00 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 8703 90 (“Other”), heading 8703 (“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”), in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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