What is the GST (IGST) rate for HSN code 87021011?

HSN code 87021011 (Bus) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 87021011?

The Basic Customs Duty (BCD) for HSN code 87021011 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 87021011 cover?

HSN code 87021011 covers Bus. It sits under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof, in Section XVII – VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT.

What is the unit of measurement for HSN code 87021011?

The standard unit of quantity (UQC) for HSN code 87021011 is u, as listed in the Customs Tariff.

What is the HSN code for a bus?

Diesel buses (integrated monocoque) fall under sub-heading 870210 — air-conditioned under 87021011 and non-AC under 87021012, within heading 8702.

HSN Code Finder · Product

Bus HSN Code 8702

Q: What is the HSN code for Bus?

The HSN code for Bus is 87021011, classified under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Motor vehicles for the transport of ten or more persons (buses) are classified under HSN heading 8702. Air-conditioned and non-AC monocoque buses each have their own tariff item.

Search any HSN code

Heading

8702

Primary code

87021011

GST / IGST

18%

Customs duty (BCD)

20%

Bus HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8702 (motor vehicles for the transport of ten or more persons, including the driver). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
87021011	- Integrated monocoque vehicle, air-conditioned	18%	20%
87021012	- Integrated monocoque vehicle, non air-conditioned	18%	20%

FTA preferential rates: 5 partner agreement(s) listed for 87021011; best preferential rate 0% via Least Developed Countries; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for bus?

The HSN code for bus is 8702 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for bus the most common is 87021011, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How bus is classified under HSN

The HSN classification for bus narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 872-digitVehicles other than railway or tramway rolling-stock, and parts and accessories thereof
87024-digit headingMOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER
8702106-digit subheadingWith only compression-ignition internal combustion piston engine (diesel or semi-diesel): persons, including the driver:
870210118-digit tariff item- Integrated monocoque vehicle, air-conditioned

Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

GST on bus

Bus (HSN 8702) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 87021011 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported bus

When bus (HSN 87021011) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties, and Compensation Cess 0.125%.

Indicative total duty on ₹100 of assessable value: ₹49.31. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 87021011 →

Conclusion

The HSN code for bus is 8702 at the heading level, with 87021011 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.