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GoodsHSN 8703

Three wheeled vehicles — GST rate 18%

18%GST
CGST (intra-state)9%
SGST / UTGST (intra-state)9%
IGST (inter-state)18%
HSN code8703
CategoryGoods
Source notification9/2025

As per Notification 9/2025, three wheeled vehicles classified under HSN 8703 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.

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Related HSN codes

8703 21 or 8703 22Petrol, Liquefied petroleum gases (LPG) or compressed natural gas…18%8703 31Diesel driven motor vehicles of engine capacity not exceeding 1500 cc…18%8703Following motor vehicles of length not exceeding 4000 mm, namely: -(a)…18%8703 40, 8703 60Following Vehicles, with both spark-ignition internal combustion…18%8703 50, 8703 70Following Vehicles, with both compression-ignition internal combustion…18%8703Motor cars and other motor vehicles principally designed for the…40%8703 40, 8703 60Motor vehicles with both spark-ignition internal combustion…40%8703 50, 8703 70Motor vehicles with both compression- ignition internal combustion…40%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.