Truck HSN Code 8704 and GST Rate
Trucks, tippers, pickups and other motor vehicles for carrying goods, and buses.
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- HSN code
- 8704
- GST rate
- 18%
- Chapter
- 87: Vehicles
- Before 22 Sep 2025
- 28%
What is the HSN code for truck?
Truck falls under HSN 8704, in chapter 87 (Vehicles).
Goods vehicles are heading 8704 and buses for ten or more people are 8702. Both moved from 28% to 18% on 22 September 2025, with the cess removed. Refrigerated trucks were already at 18%, and chassis and bodies (8706, 8707) also moved to 18%.
| Code | Description |
|---|---|
| 870421 | Diesel goods vehicles up to 5 tonnes GVW |
| 870422 | Diesel goods vehicles above 5 up to 20 tonnes GVW |
| 870423 | Diesel goods vehicles above 20 tonnes GVW |
| 870210 | Buses with diesel engines |
GST rate on truck
The GST rate on truck is 18%. Before 22 September 2025 it was 28%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8704 |
| Above Rs 5 crore | 6 on every invoice | 870421, 870422, 870423 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Sample GST invoice line for truck
Here is how a line for truck looks on a tax invoice within one state: 1 × truck at Rs 25,00,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Truck | 8704 | 1 × truck | 25,00,000.00 | 25,00,000.00 | 2,25,000.00 | 2,25,000.00 | 29,50,000.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,50,000.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 87 at a glance
Chapter 87 (Vehicles) covers: Tractors, cars, buses, trucks, motorcycles, bicycles and their parts.
Related HSN codes
Products often bought, sold or invoiced together with truck:
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What is the HSN code for truck?
Truck falls under HSN 8704: trucks, tippers, pickups and other motor vehicles for carrying goods, and buses. Common 6 digit codes are 870421 for diesel goods vehicles up to 5 tonnes GVW and 870422 for diesel goods vehicles above 5 up to 20 tonnes GVW.
What is the GST rate on truck?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states. It was 28% until 21 September 2025.
How many digits of the truck HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8704 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 870421, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.