---
title: "HSN Code for Electric Vehicles (<=13 Persons) | HSN 87021099 GST Rate"
description: "Find HSN and GST Rates for 87021099 related to Electric Vehicles (<=13 Persons) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87021099/"
---

# HSN Code 87021099: Electric Vehicles (<=13 Persons)

- [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 |
| --- | --- | --- | --- | --- |
| Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other :other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 87021099 ?

It includes Mounted Brake Linings (Vehicle Parts)

### Do e‑way bill and e‑invoice apply for Electric Vehicles (<=13 Persons)?

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 Electric Vehicles (<=13 Persons) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric Vehicles (<=13 Persons); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Electric Vehicles (<=13 Persons)?

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 Electric Vehicles (<=13 Persons)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Electric Vehicles (<=13 Persons)?

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