Three Wheeler HSN Code 8703 and GST Rate
Auto rickshaws and other three wheeled motor vehicles for passengers or goods.
- HSN code
- 8703
- GST rate
- 18%
- Chapter
- 87: Vehicles
- Before 22 Sep 2025
- 28%
What is the HSN code for three wheeler?
Three Wheeler falls under HSN 8703, in chapter 87 (Vehicles).
Passenger auto rickshaws are classified in heading 8703 and goods carriers in 8704, but GST 2.0 gave all engine driven three wheelers the same 18% rate. Electric three wheelers, including e rickshaws, stay at 5%.
| Code | Description |
|---|---|
| 8703 | Passenger three wheelers (subheading set by engine type and size) |
| 870431 | Goods vehicles with spark ignition engine up to 5 tonnes (goods three wheelers) |
GST rate on three wheeler
The GST rate on three wheeler is 18%. Before 22 September 2025 it was 28%. 18% on three wheeled vehicles with an engine (28% before 22 September 2025). Electric three wheelers are 5%.
| 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 | 8703 |
| Above Rs 5 crore | 6 on every invoice | 870431 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Sample GST invoice line for three wheeler
Here is how a line for three wheeler looks on a tax invoice within one state: 1 × three wheeler at Rs 2,80,000.00 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) |
|---|---|---|---|---|---|---|---|
| Three Wheeler | 8703 | 1 × three wheeler | 2,80,000.00 | 2,80,000.00 | 25,200.00 | 25,200.00 | 3,30,400.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 50,400.00 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.
Other pages in chapter 87
Related HSN codes
Products often bought, sold or invoiced together with three wheeler:
Frequently asked questions
What is the HSN code for three wheeler?
Three Wheeler falls under HSN 8703: auto rickshaws and other three wheeled motor vehicles for passengers or goods. Common 6 digit codes are 870431 for goods vehicles with spark ignition engine up to 5 tonnes (goods three wheelers).
What is the GST rate on three wheeler?
18% on three wheeled vehicles with an engine (28% before 22 September 2025). Electric three wheelers are 5%.
How many digits of the three wheeler 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 8703 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 870431, 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.