---
title: "HSN Code for Road Tractors (Diesel/Electric Hybrid) | HSN 03021100 GST Rate"
description: "Find HSN and GST Rates for 03021100 related to Road Tractors (Diesel/Electric Hybrid) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03021100/"
---

# HSN Code 03021100: Road Tractors (Diesel/Electric Hybrid)

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/)
- [Sub-chapter 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Salmonidae, excluding livers and roes : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3021100 ?

It includes Road Tractors (Diesel/Electric Hybrid)

### How to bill mixed items when Road Tractors (Diesel/Electric Hybrid) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Road Tractors (Diesel/Electric Hybrid) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Road Tractors (Diesel/Electric Hybrid)?

Under HSN 03021100, Road Tractors (Diesel/Electric Hybrid) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Does ‘pre‑packaged & labelled’ change GST on Road Tractors (Diesel/Electric Hybrid)?

Yes. When Road Tractors (Diesel/Electric Hybrid) is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### Are e‑way bill and e‑invoice required for Road Tractors (Diesel/Electric Hybrid)?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any import/export nuance for Road Tractors (Diesel/Electric Hybrid)?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Is ITC allowed for costs used to trade Road Tractors (Diesel/Electric Hybrid)?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 03021100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+909.09% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #7952 of 12657 HSN codes
- Share of Sub-Chapter 0302: 0.00% of its exports; import side 0.15%

### Key metrics

- Peak growth year: +2,933.33% in FY 2022-23
- Contribution to Sub-Ch. 0302: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03021100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0302 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.06% | −0.07 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +100.00% | 0.08% | −0.12 | #9717 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +1,300.00% | 0.09% | < ₹1 Crore | 0.0000% | +92.86% | 0.07% | +0.01 | #8649 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −89.29% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #9964 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +2,933.33% | 0.23% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.87 | #8185 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −68.13% | 0.06% | < ₹1 Crore | 0.0000% | +175.00% | 0.02% | +0.18 | #9199 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 1.11 | 0.0000% | +909.09% | 0.15% | −1.11 | — |

- CAGR (7-year): exports —/yr, imports 58.50%/yr (consistently Deficit)

## Key trade insights: HSN Code 03021100 export-import analysis

### Export snapshot for HSN Code 03021100

India exported ₹0.00 Crore worth of Road Tractors (Diesel/Electric Hybrid) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 03021100 exports

The strongest single-year export movement for HSN Code 03021100 was recorded in FY 2022-23, when exports surged by 2,933.33% over the prior year.

### India records a trade deficit of ₹1.11 Crore in HSN Code 03021100 goods

In FY 2024-25, India's imports of ₹1.11 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.11 Crore — ranking #7952 of 12657 by surplus magnitude.

### Import growth of 58.50% CAGR signals rising demand for Road Tractors (Diesel/Electric Hybrid)

India's imports under HSN Code 03021100 have grown at 58.50% CAGR, reaching ₹1.11 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 0302

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 03028990: Other fish, excluding livers and roes: Other](https://busy.in/hsn/hsn-03028990/) | ₹151 Cr |
| #2 | [HSN Code 03025900: Other Fish (Excluding Livers and Roes)](https://busy.in/hsn/hsn-03025900/) | ₹114 Cr |
| #3 | [HSN Code 03028930: Pomfret fish](https://busy.in/hsn/hsn-03028930/) | ₹73 Cr |
| #4 | [HSN Code 03027300: Fresh/Chilled Carp](https://busy.in/hsn/hsn-03027300/) | ₹38 Cr |
| #5 | [HSN Code 03027200: Catfish (Pangasius, Silurus)](https://busy.in/hsn/hsn-03027200/) | ₹26 Cr |
| #6 | [HSN Code 03021900: Salmonidae, excluding livers and roes: Others](https://busy.in/hsn/hsn-03021900/) | ₹12 Cr |
| #7 | [HSN Code 03024900: Heat Exchange Units\| Shell And Tube Type](https://busy.in/hsn/hsn-03024900/) | ₹11 Cr |
| #8 | [HSN Code 03024400: Fresh/Chilled Mackerel (Scomber spp.)](https://busy.in/hsn/hsn-03024400/) | ₹9 Cr |
| #9 | [HSN Code 03024200: Fresh/Chilled Anchovies (Engraulis spp.)](https://busy.in/hsn/hsn-03024200/) | ₹8 Cr |
| #10 | [HSN Code 03023900: Tunas – Other](https://busy.in/hsn/hsn-03023900/) | ₹7 Cr |
| — | HSN Code 03021100: Road Tractors (Diesel/Electric Hybrid) (this hsn code) | Nil |