HSN heading 8703 falls under Chapter 87 — vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. It breaks down into 14 sub-codes listed below.
Sub-codes under 8703 (14)
870310
VEHICLES SPECIALLY DESIGNED FOR TRAVELLING ON SNOW, GOLF CARS AND SIMILAR VEHICLES :
870321
OF A CYLINDER CAPACITY NOT EXCEEDING 1,000 CC :
870322
OF A CYLINDER CAPACITY EXCEEDING 1,000 CC BUT NOT EXCEEDING 1,500 CC :
870323
OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :
870324
OF A CYLINDER CAPACITY EXCEEDING 3,000 CC :
870331
OF A CYLINDER CAPACITY NOT EXCEEDING 1,500 CC :
870332
OF A CYLINDER CAPACITY EXCEEDING 1,500 CC BUT NOT EXCEEDING 3,000 CC :
870333
OF A CYLINDER CAPACITY EXCEEDING 2,500 CC :
870340
OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER:
870350
OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER:
870360
OTHER VEHICLES, WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER:
870370
OTHER VEHICLES, WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION, OTHER THAN THOSE CAPABLE OF BEING CHARGED BY PLUGGING TO EXTERNAL SOURCE OF ELECTRIC POWER:
870380
OTHER VEHICLES, WITH ONLY ELECTRIC MOTOR FOR PROPULSION:
870390
Other
About HSN heading 8703
The 4-digit code 8703 is an HSN heading — a mid-level grouping that breaks down further into 6-digit sub-headings and 8-digit tariff items. Choose the most specific sub-code that matches your supply so the GST rate, e-invoice schema, and GSTR-1 HSN summary all line up correctly. It sits inside Chapter 87, which covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.