Lekhae
HSN 8705: Special purpose motor vehicles
HSN code 8705 covers: Special purpose motor vehicles; not those for the transport of persons or goods (e.g. breakdown lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units etc).
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8705
This heading has 5 subheadings, including: Vehicles; crane lorries, Vehicles; mobile drilling derricks, Vehicles; fire fighting vehicles, Vehicles; concrete-mixer lorries, Vehicles; break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile radiological units, and other special purpose vehicles n.e.c. in heading no. 8705. Use the HSN/SAC finder to pin down the exact code.
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