THE
8703.40.90

Tariff line in 8703.40 — Vehicles with spark-ignition engine and electric motor, not chargeable from an external power source

Vehicles with spark-ignition engine and electric motor, not chargeable from an external power source, other

$50KIndia’s exports in FY 2025-26
1countries bought from India
+25%against FY 2024-25 ($40K)
3pieces shipped in FY 2025-26

India’s exports, year by year

US$, Indian financial years (April–March). Source: DGCI&S, Ministry of Commerce (Tradestat).

Biggest buyers, FY 2025-26

  1. Trinidad and Tobago

Ranked by value. Country-by-country figures are not shown.

GST on this code

18% or 40%

  • 18% — Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there underNotification 9/2025-CT(R), Schedule II, entry 538
  • 40% — Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. NOTIFICATION NO. 9/2025-Integrated Tax (Rate), dated 17-9-2025Notification 9/2025-CT(R), Schedule III, entry 6

GST on supply within India, as of 1 May 2026. Exports are zero-rated supplies.

Other codes in 8703.40

8703.40.30Vehicles with spark-ignition engine and electric motor, not chargeable from an external power source, motor…$25M in FY 2025-268703.40.10Vehicles with spark-ignition engine and electric motor, not chargeable from an external power source…$1.5M in FY 2025-268703.40.20Vehicles with spark-ignition engine and electric motor, not chargeable from an external power source…$170K in FY 2024-25