HSN heading 8704 falls under Chapter 87 — vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. It breaks down into 13 sub-codes listed below.
Sub-codes under 8704 (13)
870410
DUMPERS DESIGNED FOR OFF-HIGHWAY USE :
870421
g.v.w. not exceeding 5 tonnes
870422
G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES:
870423
g.v.w. exceeding 20 tonnes
870431
g.v.w. not exceeding 5 tonnes
870432
g.v.w. exceeding 5 tonnes
870441
G.V.W. NOT EXCEEDING 5 TONNES
870442
G.V.W. EXCEEDING 5 TONNES BUT NOT EXCEEDING 20 TONNES
870443
G.V.W. EXCEEDING 20 TONNES
870451
G.V.W.NOT EXCEEDING 5 TONNES
870452
G.V.W. EXCEEDING 5 TONNES
870460
OTHER WITH ONLY ELECTRIC MOTOR FOR PROPULSION
870490
OTHER :
About HSN heading 8704
The 4-digit code 8704 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.