---
title: "HSN Code for Non-AC Hybrid Vehicles (<=13) | HSN 87023029 GST Rate"
description: "Find HSN and GST Rates for 87023029 related to Non-AC Hybrid Vehicles (<=13) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87023029/"
---

# HSN Code 87023029: Non-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,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 87023029 ?

It includes Electric 13-Person AC Vehicle

### Can we claim ITC on inputs used to trade Non-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 much GST applies to Non-AC Hybrid Vehicles (<=13)?

Under HSN 87023029, Non-AC Hybrid Vehicles (<=13) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Non-AC Hybrid Vehicles (<=13)?

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

### Do e‑way bill and e‑invoice apply for Non-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 should mixed supplies be billed when Non-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 Non-AC Hybrid Vehicles (<=13); Nil for exempt items if applicable).