--- title: "HSN Code for Other Diesel Vehicle (AC) | HSN 87021028 GST Rate" description: "Find HSN and GST Rates for 87021028 related to Other Diesel Vehicle (AC) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87021028/" --- # HSN Code 87021028: Other Diesel Vehicle (AC) - [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 8702: Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Other, air-conditioned | 14% | 14% | 28% | 15% (if Motor vehicles for the transport of not more than 13 persons, including the driver, other than the vehicles of the description mentioned -Petrol, Liquefied Petroleum Gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm and Diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000 mm. /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) / Nil if Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles/ 3 % if diesel driven motor vehicles of engine capacity not exceeding 1500cc and of length not exceeding 4000 mm / 1% if Petrol, Liquefied Petroleum Gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. | ## Frequently asked questions ### What products are classified under HSN 87021028 ? It includes Integrated Vehicles (Non Ac) ### Do e‑way bill and e‑invoice apply for Other Diesel Vehicle (AC)? 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. ### Any common misclassification issue with Other Diesel Vehicle (AC)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other Diesel Vehicle (AC)? 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 Diesel Vehicle (AC)? 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 Diesel Vehicle (AC)? Under HSN 87021028, Other Diesel Vehicle (AC) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 87021028 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹781 Cr (−7.01% YoY) — 0.0212% of India's total exports - Imports: ₹3 Cr (+93.71% YoY) — 0.0000% of India's total imports - Trade balance: ₹778 Cr (Surplus); surplus rank #435 of 12657 HSN codes - Share of Sub-Chapter 8702: 51.48% of its exports; import side 5.53% - Rank within Sub-Chapter 8702: #1 of 48 by export value; import-side #3 ### Key metrics - Export CAGR: 13.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #652 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +143.46% in FY 2021-22 - Contribution to Sub-Ch. 8702: 51.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87021028 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. 8702 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8702 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 359.13 | 0.0157% | — | 29.34% | 6.84 | 0.0002% | — | 28.38% | +352.29 | #861 | | FY 2019-20 | 427.74 | 0.0194% | +19.10% | 35.46% | 16.40 | 0.0005% | +139.77% | 39.94% | +411.34 | #750 | | FY 2020-21 | 206.41 | 0.0096% | −51.74% | 43.20% | 1.11 | 0.0000% | −93.23% | 11.59% | +205.30 | #1329 | | FY 2021-22 | 502.53 | 0.0160% | +143.46% | 56.16% | 2.51 | 0.0001% | +126.13% | 15.29% | +500.02 | #863 | | FY 2022-23 | 580.53 | 0.0160% | +15.52% | 54.29% | 1.03 | 0.0000% | −58.96% | 4.67% | +579.50 | #823 | | FY 2023-24 | 839.71 | 0.0232% | +44.65% | 56.89% | 1.43 | 0.0000% | +38.84% | 5.29% | +838.28 | #592 | | FY 2024-25 | 780.85 | 0.0212% | −7.01% | 51.48% | 2.77 | 0.0000% | +93.71% | 5.53% | +778.08 | #652 | - CAGR (7-year): exports 13.82%/yr, imports -13.99%/yr (consistently Surplus) ## Key trade insights: HSN Code 87021028 export-import analysis ### Consistent export growth: 13.82% CAGR over 7 years India's exports under HSN Code 87021028 have grown at a compound annual rate of 13.82% over 7 fiscal years, rising from ₹359.13 Crore in FY 2018-19 to ₹780.85 Crore in FY 2024-25. ### HSN Code 87021028 ranked #652 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87021028 ranks #652 out of 12657 HSN codes by total export value. Within Sub-Chapter 8702, it ranks #1 of 48. By trade surplus, it ranks #435 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 87021028 exports The strongest single-year export movement for HSN Code 87021028 was recorded in FY 2021-22, when exports surged by 143.46% over the prior year. ### India maintains a trade surplus of ₹778.08 Crore in HSN Code 87021028 goods In FY 2024-25, India's exports of ₹780.85 Cr exceeded imports of ₹2.77 Cr, resulting in a trade surplus of ₹778.08 Crore — ranking #435 of 12657 by surplus magnitude. ### Import growth of -13.99% CAGR signals stable import dependency for Other Diesel Vehicle (AC) India's imports under HSN Code 87021028 have grown at -13.99% CAGR, reaching ₹2.77 Crore in FY 2024-25. ### HSN Code 87021028 contributes 51.48% of Sub-Chapter 8702 exports — ranked #1 Among the 48 HSN codes under Sub-Chapter 8702, HSN Code 87021028 ranks #1 by export value — accounting for 51.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.53% share (rank #3). ## Related HSN Codes in Sub-Chapter 8702 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 87021028: Other Diesel Vehicle (AC) (this hsn code) | ₹781 Cr | | #2 | [HSN Code 87021029: Other Non-AC Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021029/) | ₹592 Cr | | #3 | [HSN Code 87021021: AC Monocoque Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021021/) | ₹62 Cr | | #4 | [HSN Code 87021022: Non-AC Monocoque Passenger Vehicles (<=13, Diesel)](https://busy.in/hsn/hsn-87021022/) | ₹60 Cr | | #5 | [HSN Code 87024029: Electric vehicle (<=13 person, non-AC Alt): EV Metro Base](https://busy.in/hsn/hsn-87024029/) | ₹9 Cr | | #6 | [HSN Code 87021011: Diesel Monocoque Vehicle (AC)](https://busy.in/hsn/hsn-87021011/) | ₹5 Cr | | #7 | [HSN Code 87029028: Motor Vehicle Parts - Other Miscellaneous](https://busy.in/hsn/hsn-87029028/) | ₹5 Cr | | #8 | [HSN Code 87029012: Non-Air-Conditioned Monocoque Vehicles (≤13 persons)](https://busy.in/hsn/hsn-87029012/) | ₹1 Cr | | #9 | [HSN Code 87024028: Electric 13-Person AC Vehicle](https://busy.in/hsn/hsn-87024028/) | < ₹1 Crore | | #10 | [HSN Code 87029029: Motor Vehicle Parts - Other](https://busy.in/hsn/hsn-87029029/) | < ₹1 Crore |