HSN Code 28% GST Vehicles & Transport
870230
With Both Spark-ignition Internal Combustion Piston Engine and Electric Motor As Motors for Propulsion Propulsion:
HSN Code 870230
Description With Both Spark-ignition Internal Combustion Piston Engine and Electric Motor As Motors for Propulsion Propulsion:
GST Rate 28%
CGST 14%
SGST 14%
IGST (inter-state) 28%
Code Type HSN (Goods)

📒 Accounting Treatment

When you purchase this
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Typical GL mapping for Indian SMEs. Your CA may customize accounts per your Chart of Accounts.

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About HSN Code 870230

HSN Code 870230 covers With Both Spark-ignition Internal Combustion Piston Engine and Electric Motor As Motors for Propulsion Propulsion: and attracts a GST rate of 28%. For intra-state supplies, this is split as 14% CGST + 14% SGST. For inter-state supplies, 28% IGST is charged. This code falls under the Vehicles & Transport sector (Auto dealer, logistics, aircraft, ships).

How to Use HSN Code 870230 on GST Invoices

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Last verified: 2026-06-26 · Source: CBIC Master Tariff