Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8702 specifically identifies motor vehicles for ≥10 persons (buses) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 14% + SGST 14%

Inter-State Split

IGST 28%

Compliance Check-list

✓Mention HSN 8702 on all Tax Invoices for motor vehicles for ≥10 persons (buses)
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8702

"Classifying motor vehicles for ≥10 persons (buses) correctly is critical to avoid litigation. While the base rate is 28%, always check for anti-dumping duties if importing, especially under the Automobiles category. AasanKhata automatically monitors these shifts for you."