--- title: "HSN Code for Other, of an engine power: Not exceeding 18 kW | HSN 87019100 GST Rate" description: "Find HSN and GST Rates for 87019100 related to Other, of an engine power: Not exceeding 18 kW with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87019100/" --- # HSN Code 87019100: Other, of an engine power: Not exceeding 18 kW - [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/) - [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/) - [Sub-chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other, of an engine power: Not exceeding 18 kW | 14% | 14% | 28% | Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles) | ## Frequently asked questions ### What products are classified under HSN 87019100 ? It includes Diesel Vehicle (AC) ### Does packaging or labelling change the GST for Other, of an engine power: Not exceeding 18 kW? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Other, of an engine power: Not exceeding 18 kW? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other, of an engine power: Not exceeding 18 kW? Under HSN 87019100, Other, of an engine power: Not exceeding 18 kW attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other, of an engine power: Not exceeding 18 kW? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Other, of an engine power: Not exceeding 18 kW is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other, of an engine power: Not exceeding 18 kW; Nil for exempt items if applicable). ### Any common misclassification issue with Other, of an engine power: Not exceeding 18 kW? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 87019100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹696 Cr (−20.31% YoY) — 0.0189% of India's total exports - Imports: ₹2 Cr (−98.09% YoY) — 0.0000% of India's total imports - Trade balance: ₹694 Cr (Surplus); surplus rank #470 of 12657 HSN codes - Share of Sub-Chapter 8701: 7.15% of its exports; import side 1.18% - Rank within Sub-Chapter 8701: #4 of 19 by export value; import-side #9 ### Key metrics - Export CAGR: 23.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #739 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +93.35% in FY 2021-22 - Contribution to Sub-Ch. 8701: 7.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87019100 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. 8701 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8701 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 194.97 | 0.0085% | — | 2.86% | 86.01 | 0.0024% | — | 19.58% | +108.96 | #1336 | | FY 2019-20 | 231.59 | 0.0105% | +18.78% | 4.26% | 76.91 | 0.0023% | −10.58% | 14.73% | +154.68 | #1200 | | FY 2020-21 | 359.22 | 0.0167% | +55.11% | 5.80% | 93.05 | 0.0032% | +20.99% | 23.04% | +266.17 | #889 | | FY 2021-22 | 694.55 | 0.0221% | +93.35% | 6.74% | 107.80 | 0.0024% | +15.85% | 26.39% | +586.75 | #635 | | FY 2022-23 | 890.10 | 0.0246% | +28.15% | 7.43% | 180.13 | 0.0031% | +67.10% | 50.77% | +709.97 | #558 | | FY 2023-24 | 873.36 | 0.0241% | −1.88% | 9.48% | 84.92 | 0.0015% | −52.86% | 33.33% | +788.44 | #572 | | FY 2024-25 | 695.99 | 0.0189% | −20.31% | 7.15% | 1.62 | 0.0000% | −98.09% | 1.18% | +694.37 | #739 | - CAGR (7-year): exports 23.62%/yr, imports -48.42%/yr (consistently Surplus) ## Key trade insights: HSN Code 87019100 export-import analysis ### Consistent export growth: 23.62% CAGR over 7 years India's exports under HSN Code 87019100 have grown at a compound annual rate of 23.62% over 7 fiscal years, rising from ₹194.97 Crore in FY 2018-19 to ₹695.99 Crore in FY 2024-25. ### HSN Code 87019100 ranked #739 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87019100 ranks #739 out of 12657 HSN codes by total export value. Within Sub-Chapter 8701, it ranks #4 of 19. By trade surplus, it ranks #470 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 87019100 exports The strongest single-year export movement for HSN Code 87019100 was recorded in FY 2021-22, when exports surged by 93.35% over the prior year. ### India maintains a trade surplus of ₹694.37 Crore in HSN Code 87019100 goods In FY 2024-25, India's exports of ₹695.99 Cr exceeded imports of ₹1.62 Cr, resulting in a trade surplus of ₹694.37 Crore — ranking #470 of 12657 by surplus magnitude. ### Import growth of -48.42% CAGR signals stable import dependency for Other, of an engine power: Not exceeding 18 kW India's imports under HSN Code 87019100 have grown at -48.42% CAGR, reaching ₹1.62 Crore in FY 2024-25. ### HSN Code 87019100 contributes 7.15% of Sub-Chapter 8701 exports — ranked #4 Among the 19 HSN codes under Sub-Chapter 8701, HSN Code 87019100 ranks #4 by export value — accounting for 7.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.18% share (rank #9). ## Related HSN Codes in Sub-Chapter 8701 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 87019300: Engines 37-75 kW](https://busy.in/hsn/hsn-87019300/) | ₹4,852 Cr | | #2 | [HSN Code 87019200: Engine power 18-37 kW](https://busy.in/hsn/hsn-87019200/) | ₹2,227 Cr | | #3 | [HSN Code 87019400: Engine power 75-130 kW](https://busy.in/hsn/hsn-87019400/) | ₹1,023 Cr | | #4 | HSN Code 87019100: Other, of an engine power: Not exceeding 18 kW (this hsn code) | ₹696 Cr | | #5 | [HSN Code 87013099: Track-Laying Tractors \| Other](https://busy.in/hsn/hsn-87013099/) | ₹479 Cr | | #6 | [HSN Code 87012100: Diesel Semi-Tractor](https://busy.in/hsn/hsn-87012100/) | ₹410 Cr | | #7 | [HSN Code 87011000: Single axle tractors](https://busy.in/hsn/hsn-87011000/) | ₹37 Cr | | #8 | [HSN Code 87012900: Road Tractors For Semi-Trailers \| Other](https://busy.in/hsn/hsn-87012900/) | ₹4 Cr | | #9 | [HSN Code 87012400: Semi-Trailer Road Tractors with Electric Motor Propulsion](https://busy.in/hsn/hsn-87012400/) | < ₹1 Crore | | #10 | [HSN Code 87019500: Other, of an engine power: Exceeding 130 kW](https://busy.in/hsn/hsn-87019500/) | < ₹1 Crore |