THE
8704.31

Subheading in 8704 — Motor vehicles for the transport of goods

G.v.w. not exceeding 5 tonnes

$72MIndia’s exports in 2025
49countries bought from India in 2025
6,201tonnes shipped in 2025
5%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. Saudi Arabia
  2. South Africa
  3. Djibouti
  4. Nigeria
  5. United Arab Emirates
  6. Côte d'Ivoire
  7. Qatar
  8. Cambodia
  9. Dominican Rep.
  10. Colombia

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

Indian tariff lines (8-digit) and GST

ITC-HS codeDescriptionGST
8704.31.10g.v.w. not exceeding 5 tonnes: Refrigerated18%
8704.31.20g.v.w. not exceeding 5 tonnes: Three-wheeled motor vehicles18%
8704.31.90g.v.w. not exceeding 5 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