8705
Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (for Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
As the tariff writes it
SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS)
Where it sits
- 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- 8705Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (for Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
More specific codes under 8705 (5)
- 870510Crane Lorries
- 870520Mobile Drilling Derricks
- 870530Fire Fighting Vehicles
- 870540Concrete-mixer Lorries
- 870590Other — under Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (for Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)
GST rate
The HSN/SAC schedule sets out codes and descriptions — not rates. GST rates are notified separately and revised by the GST Council, so check this code on the official CBIC rate finder rather than trusting any static list.
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