GoodsHSN 8703 40, 8703 60
Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. — GST rate 40%
40%GST
| CGST (intra-state) | 20% |
| SGST / UTGST (intra-state) | 20% |
| IGST (inter-state) | 40% |
| HSN code | 8703 40, 8703 60 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm explanation.- for the purposes of this entry, the specification of the motor vehicle shall be determined as per the motor vehicles act, 1988 (59 of 1988) and the rules made there under. classified under HSN 8703 40, 8703 60 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.