Electric Car HSN Code 8703 and GST Rate
Passenger vehicles driven only by an electric motor, and EV chargers.
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- HSN code
- 8703
- GST rate
- 5%
- Chapter
- 87: Vehicles
- Before 22 Sep 2025
- No change
What is the HSN code for electric car?
Electric Car falls under HSN 8703, in chapter 87 (Vehicles).
Battery electric cars are subheading 870380 and pay 5% GST, a rate GST 2.0 left unchanged. Hybrid cars, even plug in hybrids, are taxed by engine size and length like other cars, at 18% or 40%.
| Code | Description |
|---|---|
| 870380 | Vehicles with only an electric motor for propulsion |
| 850440 | Chargers for electric vehicles (static converters) |
GST rate on electric car
The GST rate on electric car is 5%. 5% on fully electric vehicles and on EV chargers and charging stations. Hybrids are taxed like petrol or diesel cars (18% or 40%).
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
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 | 870380, 850440 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Sample GST invoice line for electric car
Here is how a line for electric car looks on a tax invoice within one state: 1 × car at Rs 14,00,000.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Electric Car | 8703 | 1 × car | 14,00,000.00 | 14,00,000.00 | 35,000.00 | 35,000.00 | 14,70,000.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 70,000.00 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 electric car:
Частые вопросы
What is the HSN code for electric car?
Electric Car falls under HSN 8703: passenger vehicles driven only by an electric motor, and EV chargers. Common 6 digit codes are 870380 for vehicles with only an electric motor for propulsion and 850440 for chargers for electric vehicles (static converters).
What is the GST rate on electric car?
5% on fully electric vehicles and on EV chargers and charging stations. Hybrids are taxed like petrol or diesel cars (18% or 40%).
How many digits of the electric car 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 870380, 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.