HSN Code 87023012: Spark-Ignition Hybrid Monocoque (Non-AC)

HSN Code 87023012 represents Spark-Ignition Hybrid Monocoque (Non-AC) under GST classification. This code helps businesses identify Spark-Ignition Hybrid Monocoque (Non-AC) correctly for billing, taxation, and trade. With HSN Code 87023012, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spark-Ignition Hybrid Monocoque (Non-AC).

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Description of Goods for Spark-Ignition Hybrid Monocoque (Non-AC)

HSN Code 87023012 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 8702 Motor vehicles for the transport of ten or more persons, including the driver With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, non air-conditioned
CESS: 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.
14% 14% 28% See note

Description of goods

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, non air-conditioned

Chapter

87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8702 – Motor vehicles for the transport of ten or more persons, including the driver

CGST 14%
SGST 14%
IGST 28%
CESS 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.

What does HSN Code 87023012 not include?

Spark-Ignition Hybrid Monocoque (Non-AC) does not include products with the following descriptions:

HSN Code Description
With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle, air-conditioned
With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle, non air-conditioned
With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other, air-conditioned
With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other, non air-conditioned
With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Integrated monocoque vehicle, air-conditioned
With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Integrated monocoque vehicle, non air-conditioned
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
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, non air-conditioned
Motor vehicles for the transport of ten or more persons, including the driverwith compression-ignition internalcombustion piston engine (diesel or semidiesel)other : integrated moncoque vehicle
Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other : air-conditioned vehicle
Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other :other
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver:Integrated monocoque vehicle, air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver:Integrated monocoque vehicle, non air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other,non air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Integrated monocoque vehicle, air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Integrated monocoque vehicle, non air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Other, air-conditioned
With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Other, non air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other,non air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other Integrated monocoque vehicle, air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, Integrated monocoque vehicle, non-air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned
With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other,non- air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, non air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, non air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: other : Integrated monocoque vehicle, air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, non air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned
With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, non air-conditioned
Other : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle,air-conditioned
Other : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle,non air-conditioned
Motor vehicles for the transport of ten or more persons, including the driver other : vehicles for transport of not more than13 persons, including the driver: electrically operated
Other : Vehicles for transport of not more than 13 persons, including the driver : Other, air-conditioned
Other : Vehicles for transport of not more than 13 persons, including the driver : Other, non air-conditioned
Motor vehicles for the transport of ten or more persons, including the driver other vehicles for transport of not more than13 persons, including the driver:electrically operated vehicles not elsewhere included or specified
Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, air-conditioned
Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, non air-conditioned
Vehicles for transport of not more than 13 persons, including the driver:Other: Other, air-conditioned
Vehicles for transport of not more than 13 persons, including the driver:Other: Other, non air-conditioned
Motor vehicles for the transport of ten or more persons, including the driver other integrated monocoque vehicle
Motor vehicles for the transport of ten or more persons, including the driver other :air-conditioned vehicle
Motor vehicles for the transport of ten or more persons, including the driver other :other

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle, air-conditioned

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle, non air-conditioned

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other, air-conditioned

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other, non air-conditioned

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Integrated monocoque vehicle, air-conditioned

With compression-ignition internal combustion piston engine (diesel or semi-diesel) : Vehicles for transport of not more than 13 persons, including the driver : Other: Integrated monocoque vehicle, non air-conditioned

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

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, non air-conditioned

Motor vehicles for the transport of ten or more persons, including the driverwith compression-ignition internalcombustion piston engine (diesel or semidiesel)other : integrated moncoque vehicle

Motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internalcombustion piston engine (diesel or semidiesel)other : air-conditioned vehicle

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

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver:Integrated monocoque vehicle, air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver:Integrated monocoque vehicle, non air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other,non air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Integrated monocoque vehicle, air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Integrated monocoque vehicle, non air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Other, air-conditioned

With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Other: Other, non air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other,non air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other Integrated monocoque vehicle, air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, Integrated monocoque vehicle, non-air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other,non- air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, non air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, non air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: other : Integrated monocoque vehicle, air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, non air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned

With only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, non air-conditioned

Other : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle,air-conditioned

Other : Vehicles for transport of not more than 13 persons, including the driver : Integrated monocoque vehicle,non air-conditioned

Motor vehicles for the transport of ten or more persons, including the driver other : vehicles for transport of not more than13 persons, including the driver: electrically operated

Other : Vehicles for transport of not more than 13 persons, including the driver : Other, air-conditioned

Other : Vehicles for transport of not more than 13 persons, including the driver : Other, non air-conditioned

Motor vehicles for the transport of ten or more persons, including the driver other vehicles for transport of not more than13 persons, including the driver:electrically operated vehicles not elsewhere included or specified

Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, air-conditioned

Vehicles for transport of not more than 13 persons, including the driver:Other: Integrated monocoque vehicle, non air-conditioned

Vehicles for transport of not more than 13 persons, including the driver:Other: Other, air-conditioned

Vehicles for transport of not more than 13 persons, including the driver:Other: Other, non air-conditioned

Motor vehicles for the transport of ten or more persons, including the driver other integrated monocoque vehicle

Motor vehicles for the transport of ten or more persons, including the driver other :air-conditioned vehicle

Motor vehicles for the transport of ten or more persons, including the driver other :other

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FAQs for HSN Code 87023012

What products are classified under HSN 87023012 ?

It includes Electric Monocoque Vehicle (AC)

Any common misclassification issue with Spark-Ignition Hybrid Monocoque (Non-AC)?

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

Can we claim ITC on inputs used to trade Spark-Ignition Hybrid Monocoque (Non-AC)?

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

Do e‑way bill and e‑invoice apply for Spark-Ignition Hybrid Monocoque (Non-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.

Does packaging or labelling change the GST for Spark-Ignition Hybrid Monocoque (Non-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.

How should mixed supplies be billed when Spark-Ignition Hybrid Monocoque (Non-AC) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spark-Ignition Hybrid Monocoque (Non-AC); Nil for exempt items if applicable).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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