---
title: "HSN Code for Electric vehicle (<=13 person, AC): EV Metro AC | HSN 87024018 GST Rate"
description: "Find HSN and GST Rates for 87024018 related to Electric vehicle (<=13 person, AC): EV Metro AC with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87024018/"
---

# HSN Code 87024018: Electric vehicle (<=13 person, AC): EV Metro 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 only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: Other, air-conditioned | 2.5% | 2.5% | 5% | 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 87024018 ?

It includes Non-Air-Conditioned Monocoque Vehicles (≤13 persons)

### Any common misclassification issue with Electric vehicle (<=13 person, AC): EV Metro AC?

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

### How much GST applies to Electric vehicle (<=13 person, AC): EV Metro AC?

Under HSN 87024018, Electric vehicle (<=13 person, AC): EV Metro AC attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Electric vehicle (<=13 person, AC): EV Metro AC?

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

### Does packaging or labelling change the GST for Electric vehicle (<=13 person, AC): EV Metro 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.

### Do e‑way bill and e‑invoice apply for Electric vehicle (<=13 person, AC): EV Metro 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.

### How should mixed supplies be billed when Electric vehicle (<=13 person, AC): EV Metro AC is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric vehicle (<=13 person, AC): EV Metro AC; Nil for exempt items if applicable).