About HSN Code 8705
HSN Code 8705 covers Special Purpose Motor Vehicles, Other Than Those Principally Designed for the Transport of Persons or Goods (for Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units) and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Vehicles & Transport sector (Auto dealer, logistics, aircraft, ships).
How to Use HSN Code 8705 on GST Invoices
- Include the HSN code 8705 on every GST invoice for special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
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Last verified: 2026-06-26 · Source: CBIC Master Tariff