What is the GST (IGST) rate for HSN code 87032191?

HSN code 87032191 (Car) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 87032191?

The Basic Customs Duty (BCD) for HSN code 87032191 is 70%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 87032191 cover?

HSN code 87032191 covers Car. 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 87032191?

The standard unit of quantity (UQC) for HSN code 87032191 is u, as listed in the Customs Tariff.

What is the HSN code for a car?

Passenger motor cars fall under heading 8703 — electrically operated vehicles under 87031010, and petrol cars by engine capacity (e.g. 87032191 for motor cars of small petrol engines). Diesel cars sit under sub-heading 870331/870332.

HSN Code Finder · Product

Car HSN Code 8703

Q: What is the HSN code for Car?

The HSN code for Car is 87032191, 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 cars and vehicles principally designed for transporting people are classified under HSN heading 8703. The 8-digit code depends on engine type (petrol, diesel, electric) and engine capacity.

Search any HSN code

Heading

8703

Primary code

87032191

GST / IGST

18%

Customs duty (BCD)

70%

Car HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8703 (motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
87031010	Electrically operated	40%	70%
87031090	Other combustion piston engine :	40%	70%
87032110	Vehicles principally designed for the transport of more than seven persons, including the driver	18%	70%
87032191	- Motor cars	18%	70%

FTA preferential rates: 5 partner agreement(s) listed for 87032191; best preferential rate 0% via Least Developed Countries; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for car?

The HSN code for car is 8703 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for car the most common is 87032191, 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 car is classified under HSN

The HSN classification for car 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
87034-digit headingMOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS
8703216-digit subheadingOf a cylinder capacity not exceeding 1,000 cc :
870321918-digit tariff item- Motor cars

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

GST on car

Car (HSN 8703) 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 87032191 — 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 car

When car (HSN 87032191) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 70%, AIDC 70%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 40% on the assessable value plus duties, and Compensation Cess 0.125%.

Indicative total duty on ₹100 of assessable value: ₹223.5486. 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 87032191 →

Conclusion

The HSN code for car is 8703 at the heading level, with 87032191 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.