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GST Rate Guide

GST Rate on Motor vehicles for transport of goods

Current GST rate applicable on Motor vehicles for transport of goods as per Indian GST schedules. HSN Code: 8704

28%
28% GST

GST Breakdown

Product / ServiceMotor vehicles for transport of goods
HSN Code8704
Total GST Rate28%

Intrastate (within same state)

14%
CGST
(Central GST)
14%
SGST / UTGST
(State / UT GST)
Interstate (across states)

IGST (Integrated GST)

28%

What this means for your business

When selling Motor vehicles for transport of goods, you must charge GST at 28% on the taxable value. For sales within the same state, split the GST as CGST 14% + SGST 14%. For interstate sales, charge IGST 28% as a single line item.

The HSN code 8704 must be mentioned on your GST invoice. Businesses with annual turnover above ₹5 crore must use 6-digit HSN codes; those above ₹1.5 crore up to ₹5 crore must use 4-digit codes.

As a GST-registered business, you can claim Input Tax Credit (ITC) on purchases of Motor vehicles for transport of goods used for taxable business activities. Ensure your supplier provides a valid GST invoice with their GSTIN mentioned.

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