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Trucks and goods vehicles is classified under HSN heading 8704. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Trucks and goods vehicles?
GST on Trucks and goods vehicles as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 18% (8704). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 28% | 18% | 8704 | If you sell motor vehicles for carrying goods, including refrigerated motor vehicles, GST is 18%. | 9/2025-CT(R), entry 540 |
| 5% | 5% | 870460 | Electric vehicles running only on battery or external electric power, including electric two-wheelers, three-wheelers and e-bicycles, are taxed at 5%. | 9/2025-CT(R), entry 441 |
GST rate on Trucks and goods vehicles since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 31 July 2019 | 12%, 18% or 28% |
| 1 August 2019 | 21 September 2025 | 5%, 18% or 28% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Trucks and goods vehicles is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8704 Motor vehicles for the transport of goods
| Code | Description (as in the tariff) |
|---|---|
870410 | Dumpers designed for off-highway use |
87041010 | With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes |
87041090 | Other |
870421 | G.v.w. not exceeding 5 tonnes |
87042100 | G.v.w. not exceeding 5 tonnes |
87042110 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes refrigerated |
87042120 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles |
87042190 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes other |
870422 | G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes |
87042200 | G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes |
87042211 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated |
87042219 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other |
87042290 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other |
870423 | G.v.w. exceeding 20 tonnes |
87042300 | G.v.w. exceeding 20 tonnes |
87042311 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: refrigerated |
87042319 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: other |
87042390 | Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes other |
870431 | G.v.w. not exceeding 5 tonnes |
87043100 | G.v.w. not exceeding 5 tonnes |
87043110 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated |
87043120 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles |
87043190 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other |
870432 | G.v.w. exceeding 5 tonnes |
87043200 | G.v.w. exceeding 5 tonnes |
87043211 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated |
87043219 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other |
87043290 | Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other |
870441 | G.v.w. not exceeding 5 tonnes |
87044100 | G.v.w. not exceeding 5 tonnes |
870442 | G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes |
87044200 | G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes |
870443 | G.v.w. exceeding 20 tonnes |
87044300 | G.v.w. exceeding 20 tonnes |
870451 | G.v.w.not exceeding 5 tonnes |
87045100 | G.v.w.not exceeding 5 tonnes |
870452 | G.v.w. exceeding 5 tonnes |
87045200 | G.v.w. exceeding 5 tonnes |
870460 | Other with only electric motor for propulsion |
87046000 | Other with only electric motor for propulsion |
See all 45 codes on the Chapter 87 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Tractors
8701 - Cars
8703 - Motorcycles and scooters (Two-wheeler)
8711 - Bicycles
8712 - Motor vehicle parts (Spare parts)
8708 - Wheelchairs
8713 - Lubricating oil (Engine oil)
2710 - Rubber gloves
4015 - Sports goods and gym equipment
9506 - Envelopes and stationery
4817 - Commission agent services (Broker)
9961 - Telecom and internet services
9984
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
