| HSN code | HSN description | GST |
| 8704 | Motor Vehicles For The Transport Of Goods | 28.00% |
| 870410 | Dumpers Designed For Off-Highway Use | 28% |
| 87041010 | Motor Vehicles For The Transport Of Goods Dumpers Designed For Off-Highway Use: :With Net Weight (Excluding Pay-Load) Exceeding 8 Tonnes And Maximum Pay-Load Capacity Not Less Than 10 Tonnes | 28% |
| 87041090 | Motor Vehicles For The Transport Of Goods Dumpers Designed For Off-Highway Use: Other | 28% |
| 870421 | g.v.w. Not Exceeding 5 Tonnes | 28% |
| 87042110 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Refrigerated | 28% |
| 87042120 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Three-Wheeled Motor Vehicles | 28% |
| 87042190 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Not Exceeding 5 Tonnes Other | 28% |
| 870422 | g.v.w. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes | 28% |
| 87042211 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Lorries And Trucks Refrigerated | 28% |
| 87042219 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Lorries And Trucks Other | 28% |
| 87042290 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes Other | 28% |
| 870423 | g.v.w. Exceeding 20 Tonnes | 28% |
| 87042311 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Refrigerated | 28% |
| 87042319 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other | 28% |
| 87042390 | Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes Other | 28% |
| 870431 | g.v.w. Not Exceeding 5 Tonnes | 28% |
| 87043110 | Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes : Refrigerated | 28% |
| 87043120 | Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes Three-Wheeled Motor Vehicles | 28% |
| 87043190 | Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine : G.V.W. Not Exceeding 5 Tonnes Other | 28% |
| 870432 | g.v.w. Exceeding 5 Tonnes | 28% |
| 87043211 | Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Lorries And Trucks Refrigerated | 28% |
| 87043219 | Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Lorries And Trucks Other | 28% |
| 87043290 | Motor Vehicles For The Transport Of Goods Other, With Spark-Ignition Internal Combustion Piston Engine G.V.W. Exceeding 5 Tonnes: Other | 28% |
| 870490 | Other | 28% |
| 87049011 | Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Refrigerated | 28% |
| 87049012 | Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Electrically Operated | 28% |
| 87049019 | Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Other | 28% |
| 87049090 | Motor Vehicles For The Transport Of Goods Other : Lorries And Trucks: Other Other | 28% |