Vehicles
HSN Code 87032300 — GST Rate 40%
Cars, spark-ignition, 1500-3000cc (luxury)
Total GST
40%
What the buyer pays
CGST + SGST
20% + 20%
Sale within your state
IGST
40%
Sale to another state
Work out the GST on 87032300
- Taxable value
- ₹1,000.00
- GST @ 40%
- ₹400.00
- CGST 20% (same state)
- ₹200.00
- SGST 20% (same state)
- ₹200.00
- Total
- ₹1,400.00
Is 87032300 the right code for what you sell?
HSN codes classify goods by what the item IS, not what it is used for. A 4-digit code is enough below ₹5 crore turnover; above that GST returns need 6 digits. These are the other codes in chapter 87:
- 8703Motor cars (small: petrol <1200cc / diesel <1500cc, <4m)18%
- 87032100Cars, spark-ignition, <= 1000cc18%
- 87032200Cars, spark-ignition, 1000-1500cc18%
- 8704Motor vehicles for goods transport18%
- 8711Motorcycles and cycles with motor (<= 350cc)18%
- 87112000Motorcycles, 50-250cc18%
- 87113000Motorcycles, 250-350cc18%
- 8712Bicycles (without motor)5%
- 8714Parts of vehicles18%
Stop looking rates up one at a time
Growth System puts the HSN code and its rate on the item once, then every invoice, e-way bill and GSTR-1 line uses it. GST billing, stock and payments for Indian businesses — free to start, no card.
Start freeRates reflect the 56th GST Council restructure effective 22 September 2025, which abolished the 12% and 28% slabs. Classification is the taxpayer's responsibility — check the CBIC tariff for a borderline item.