---
title: "HSN Code for Spark-Ignition Hybrid Monocoque (Non-AC) | HSN 87023012 GST Rate"
description: "Find HSN and GST Rates for 87023012 related to Spark-Ignition Hybrid Monocoque (Non-AC) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87023012/"
---

# HSN Code 87023012: Spark-Ignition Hybrid Monocoque (Non-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 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 | 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 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).