GoodsHSN 8703 50, 8703 70
Motor vehicles with both compression- ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc 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 50, 8703 70 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, motor vehicles with both compression- ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion, of engine capacity exceeding 1500 cc 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 50, 8703 70 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.