HSN CODE OF USED SALE OF COMMERCIAL VEHICLES HEAVY GOODS VEHICLE -VOLVO PULLER
This query is : Resolved
16 September 2025
Dear Sir/Madam
Please confirm the GST rate and HSN code of old/used vehicle commercial vehicle model 2011
Thanks & Regards
Lingam
Please confirm the GST rate and HSN code of old/used vehicle commercial vehicle model 2011
Thanks & Regards
Lingam
16 September 2025
The base HSN code for goods/commercial vehicles is 8704.
Subcategories like 87042190 (for certain tonnage and specifications) or 87049019 (other lorries and trucks) might be used based on exact vehicle details.
Subcategories like 87042190 (for certain tonnage and specifications) or 87049019 (other lorries and trucks) might be used based on exact vehicle details.
16 September 2025
Thanks you very much, but sir, GST rate on sale of old/used commercial HGV(volvo puller) is 18% i need HSN code to confirm the customer the rate of GST 18% as per HSN
16 September 2025
For goods transport vehicles (trucks, lorries etc.), the relevant heading is 8704.
Under HSN 8704, sub‑headings are based on Gross Vehicle Weight (GVW) etc. E.g.,
• 870421 → goods transport vehicles, GVW ≤ 5 tons
• 870422 → goods transport vehicles, GVW >5 tons but ≤20 tons
• 870423 → goods transport vehicles, GVW >20 tons
The GST rate applicable on “used/old motor vehicles” when sold by registered suppliers has recently been (or is being) set at 18% in many cases.
Under HSN 8704, sub‑headings are based on Gross Vehicle Weight (GVW) etc. E.g.,
• 870421 → goods transport vehicles, GVW ≤ 5 tons
• 870422 → goods transport vehicles, GVW >5 tons but ≤20 tons
• 870423 → goods transport vehicles, GVW >20 tons
The GST rate applicable on “used/old motor vehicles” when sold by registered suppliers has recently been (or is being) set at 18% in many cases.
16 September 2025
Given your description: old/used commercial HGV (Volvo puller, 2011), here’s what I infer:
The correct HSN heading will be 8704 (Motor vehicles for the transport of goods).
Sub‑heading will depend on its GVW (gross vehicle weight). For example, if GVW exceeds 20 tons, then 870423 would be correct. If less, then choose the relevant weight slab.
The GST rate for sale by a registered dealer / seller would be 18%, assuming the government notification that old/used vehicles by registered taxable persons are taxed at that rate applies.
The correct HSN heading will be 8704 (Motor vehicles for the transport of goods).
Sub‑heading will depend on its GVW (gross vehicle weight). For example, if GVW exceeds 20 tons, then 870423 would be correct. If less, then choose the relevant weight slab.
The GST rate for sale by a registered dealer / seller would be 18%, assuming the government notification that old/used vehicles by registered taxable persons are taxed at that rate applies.
19 September 2025
Good Luck...
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