Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8710 specifically identifies tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 8710 on all Tax Invoices for tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
✓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 8710

"Classifying tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Vehicles category. AasanKhata automatically monitors these shifts for you."