HSN Code 87023028: AC Hybrid Vehicles (<=13)

HSN Code 87023028 represents AC Hybrid Vehicles (<=13) under GST classification. This code helps businesses identify AC Hybrid Vehicles (<=13) correctly for billing, taxation, and trade. With HSN Code 87023028, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of AC Hybrid Vehicles (<=13).

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Description of Goods for HSN Code 87023028

HSN Code 87023028 relates to the following description.

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: Other, 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

See note

CESS note

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 87023028 not include?

AC Hybrid Vehicles (<=13) does not include products with the following descriptions.

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: 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 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,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

India’s Trade Performance — HSN Code 87023028 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

−2.25% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−₹2 Cr

Trade Deficit

Surplus rank #8129 of 12657 HSN codes

% of Sub-Chapter 8702

FY 2024-25

0.00%

Share of Sub-Chapter 8702’s total exports in FY 2024-25

Import side: 3.48% of Sub-Chapter 8702’s imports

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

FY 2022-23

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

FY 2023-24

Balance

−1.78

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

1.78 ₹ Cr

0.0000% share

YoY

6.58% of Sub-Ch. 8702

FY 2024-25

Balance

−1.74

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 8702

Imports

1.74 ₹ Cr

0.0000% share

−2.25% YoY

3.48% of Sub-Ch. 8702

Sub-Chapter 8702 total

reference, FY 2024-25

Export

₹1,516.67 Cr

Import

₹50.05 Cr

Trade Balance

+1,466.62

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87023028 and GST compliance.

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).

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.