THE
8704.23

Subheading in 8704 — Motor vehicles for the transport of goods

G.v.w. exceeding 20 tonnes

$122MIndia’s exports in 2025
44countries bought from India in 2025
14,176tonnes shipped in 2025
8%of 8704 exports

India’s exports, year by year

US$, calendar years, all destinations combined. Source: UN Comtrade (India’s own reports).

Biggest buyers, 2025

  1. Bangladesh
  2. Kenya
  3. United Arab Emirates
  4. South Africa
  5. Uganda
  6. Saudi Arabia
  7. Sri Lanka
  8. Congo
  9. Nepal
  10. Morocco

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

Indian tariff lines (8-digit) and GST

ITC-HS codeDescriptionGST
8704.23.11Lorries and trucks: Refrigerated18%
8704.23.19Lorries and trucks: Other18%
8704.23.90G.v.w. exceeding 20 tonnes: Other18%

GST on supply within India, as of 1 May 2026. Where two rates are shown, the rate depends on a condition in the GST notification: open the code for the exact rule. Exports are zero-rated supplies.

Other codes in 8704