What is the GST (IGST) rate for HSN code 87042100?

HSN code 87042100 (Truck) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 87042100?

The Basic Customs Duty (BCD) for HSN code 87042100 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 87042100 cover?

HSN code 87042100 covers Truck. 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 87042100?

The standard unit of quantity (UQC) for HSN code 87042100 is u, as listed in the Customs Tariff.

What is the HSN code for a truck?

Goods trucks fall under heading 8704 by GVW — diesel trucks up to 5 tonnes under 87042100, 5–20 tonnes under 87042200, and over 20 tonnes under 87042300.

HSN Code Finder · Product

Truck HSN Code 8704

Q: What is the HSN code for Truck?

The HSN code for Truck is 87042100, 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 goods (trucks/lorries) are classified under HSN heading 8704. The 8-digit code depends on gross vehicle weight and engine type.

Search any HSN code

Heading

8704

Primary code

87042100

GST / IGST

18%

Customs duty (BCD)

20%

Truck HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8704 (motor vehicles for the transport of goods). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
87041010	With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes combustion piston engine (diesel or semi-diesel): 8704 10 90 --- Other u 40% -	18%	20%
87042100	g.v.w. not exceeding 5 tonnes	18%	20%
87042200	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes	18%	20%
87042300	g.v.w. exceeding 20 tonnes combustion piston engine:	18%	20%

FTA preferential rates: 8 partner agreement(s) listed for 87042100; best preferential rate 0% via ASEAN countries; 7 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for truck?

The HSN code for truck is 8704 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for truck the most common is 87042100, 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 truck is classified under HSN

The HSN classification for truck 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
87044-digit headingMOTOR VEHICLES FOR THE TRANSPORT OF GOODS
8704216-digit subheadingMOTOR VEHICLES FOR THE TRANSPORT OF GOODS
870421008-digit tariff itemg.v.w. not exceeding 5 tonnes

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

GST on truck

Truck (HSN 8704) 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 87042100 — 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 truck

When truck (HSN 87042100) 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.

Indicative total duty on ₹100 of assessable value: ₹49.152. 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 87042100 →

Conclusion

The HSN code for truck is 8704 at the heading level, with 87042100 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.