Automobile
GST rate on Three-wheeler / auto-rickshaw
Three-wheeled motor vehicles are taxed at 18% GST (reduced from 28%).
GST rate
18%
HSN code
8703
Intra-state split
9% CGST + 9% SGST
The GST rate on three-wheeler / auto-rickshaw in India is 18% under GST 2.0, classified under HSN code 8703. For an intra-state sale this is split as 9% CGST and 9% SGST; for an inter-state sale it is charged as a single 18% IGST.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill three-wheeler / auto-rickshaw with the right GST
PocketGST puts the correct HSN/SAC code and GST rate on every invoice line, splits CGST/SGST or IGST automatically, and works offline.
No signup on Free tier · Compare plans