GoodsHSN 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. — GST rate 40%
40%GST
Condition: other than those of heading 8702)
| CGST (intra-state) | 20% |
| SGST / UTGST (intra-state) | 20% |
| IGST (inter-state) | 40% |
| HSN code | 8703 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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. classified under HSN 8703 attracts 40% GST effective 22 September 2025. On an intra-state supply this is charged as 20% CGST plus 20% SGST; on an inter-state supply the full 40% is charged as IGST. This rate applies subject to the condition: other than those of heading 8702).