---
title: "HSN Code for Other, of an engine power: Exceeding 130 kW | HSN 87019500 GST Rate"
description: "Find HSN and GST Rates for 87019500 related to Other, of an engine power: Exceeding 130 kW with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87019500/"
---

# HSN Code 87019500: Other, of an engine power: Exceeding 130 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: Exceeding 130 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 87019500 ?

It includes Other Diesel Vehicle (AC)

### How much GST applies to Other, of an engine power: Exceeding 130 kW?

Under HSN 87019500, Other, of an engine power: Exceeding 130 kW attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other, of an engine power: Exceeding 130 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.

### Any common misclassification issue with Other, of an engine power: Exceeding 130 kW?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Other, of an engine power: Exceeding 130 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: Exceeding 130 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: Exceeding 130 kW; Nil for exempt items if applicable).

## India's trade performance: HSN Code 87019500 (FY 2024-25)

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

- Exports: < ₹1 Crore (−80.30% YoY) — 0.0000% of India's total exports
- Imports: ₹18 Cr (−39.20% YoY) — 0.0003% of India's total imports
- Trade balance: −₹18 Cr (Deficit); surplus rank #9468 of 12657 HSN codes
- Share of Sub-Chapter 8701: 0.00% of its exports; import side 13.28%
- Rank within Sub-Chapter 8701: #10 of 19 by export value; import-side #4

### Key metrics

- Export CAGR: -38.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9000 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +420.88% in FY 2020-21
- Contribution to Sub-Ch. 8701: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87019500

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 | 7.75 | 0.0003% | — | 0.11% | 2.35 | 0.0001% | — | 0.53% | +5.40 | #5318 |
| FY 2019-20 | 2.73 | 0.0001% | −64.77% | 0.05% | 1.12 | 0.0000% | −52.34% | 0.21% | +1.61 | #6590 |
| FY 2020-21 | 14.22 | 0.0007% | +420.88% | 0.23% | Nil | 0.0000% | −100.00% | 0.00% | +14.22 | #4653 |
| FY 2021-22 | 18.11 | 0.0006% | +27.36% | 0.18% | 1.39 | 0.0000% | — | 0.34% | +16.72 | #4718 |
| FY 2022-23 | 1.20 | 0.0000% | −93.37% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +1.20 | #7938 |
| FY 2023-24 | 2.03 | 0.0001% | +69.17% | 0.02% | 29.85 | 0.0005% | — | 11.72% | −27.82 | #7562 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −80.30% | 0.00% | 18.15 | 0.0003% | −39.20% | 13.28% | −17.75 | #9000 |

- CAGR (7-year): exports -38.98%/yr, imports 40.59%/yr (consistently Deficit)

## Key trade insights: HSN Code 87019500 export-import analysis

### Export decline: -38.98% CAGR over 7 years

India's exports under HSN Code 87019500 have declined at a compound annual rate of -38.98% over 7 fiscal years, falling from ₹7.75 Crore in FY 2018-19 to ₹0.40 Crore in FY 2024-25.

### HSN Code 87019500 ranked #9000 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87019500 ranks #9000 out of 12657 HSN codes by total export value. Within Sub-Chapter 8701, it ranks #10 of 19. By trade surplus, it ranks #9468 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 87019500 exports

The strongest single-year export movement for HSN Code 87019500 was recorded in FY 2020-21, when exports surged by 420.88% over the prior year.

### India records a trade deficit of ₹17.75 Crore in HSN Code 87019500 goods

In FY 2024-25, India's imports of ₹18.15 Cr exceeded exports of ₹0.40 Cr, resulting in a trade deficit of ₹17.75 Crore — ranking #9468 of 12657 by surplus magnitude.

### Import growth of 40.59% CAGR signals rising demand for Other, of an engine power: Exceeding 130 kW

India's imports under HSN Code 87019500 have grown at 40.59% CAGR, reaching ₹18.15 Crore in FY 2024-25.

### HSN Code 87019500 contributes 0.00% of Sub-Chapter 8701 exports — ranked #10

Among the 19 HSN codes under Sub-Chapter 8701, HSN Code 87019500 ranks #10 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.28% share (rank #4).

## 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](https://busy.in/hsn/hsn-87019100/) | ₹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 (this hsn code) | < ₹1 Crore |