--- title: "HSN Code for AC Hybrid Vehicles (<=13) | HSN 87023028 GST Rate" description: "Find HSN and GST Rates for 87023028 related to AC Hybrid Vehicles (<=13) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87023028/" --- # HSN Code 87023028: AC Hybrid Vehicles (<=13) - [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: 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 87023028 ? It includes Other Electric Monocoque (Non-AC) ### Do e‑way bill and e‑invoice apply for AC Hybrid Vehicles (<=13)? 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 much GST applies to AC Hybrid Vehicles (<=13)? Under HSN 87023028, AC Hybrid Vehicles (<=13) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for AC Hybrid Vehicles (<=13)? 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 AC Hybrid Vehicles (<=13)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when AC Hybrid Vehicles (<=13) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for AC Hybrid Vehicles (<=13); Nil for exempt items if applicable). ## India's trade performance: HSN Code 87023028 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: ₹2 Cr (−2.25% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8129 of 12657 HSN codes - Share of Sub-Chapter 8702: 0.00% of its exports; import side 3.48% ## India export-import trade statistics: HSN Code 87023028 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 1.78 | 0.0000% | — | 6.58% | −1.78 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 1.74 | 0.0000% | −2.25% | 3.48% | −1.74 | — | ## Key trade insights: HSN Code 87023028 export-import analysis ### Export snapshot for HSN Code 87023028 India exported ₹0.00 Crore worth of AC Hybrid Vehicles (<=13) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### India records a trade deficit of ₹1.74 Crore in HSN Code 87023028 goods In FY 2024-25, India's imports of ₹1.74 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.74 Crore — ranking #8129 of 12657 by surplus magnitude. ## 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)](https://busy.in/hsn/hsn-87021028/) | ₹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 | | — | HSN Code 87023028: AC Hybrid Vehicles (<=13) (this hsn code) | Nil |