HSN Code 8705 refers to "Special purpose motor vehicles (other than those principally designed for the transport of persons or goods), e.g. breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops and mobile radiological units." This classification code is essential for identifying specialized vehicles for import/export purposes based on their specific functions and intended uses. Common products under HSN Code 8705 include breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, and mobile workshops. Additionally, the GST rate for special purpose motor vehicles under this code supports accurate trade compliance.