---
title: "HSN Code for AC Electric Monocoque Vehicles (<=13) | HSN 87024021 GST Rate"
description: "Find HSN and GST Rates for 87024021 related to AC Electric Monocoque Vehicles (<=13) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87024021/"
---

# HSN Code 87024021: AC Electric Monocoque 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 only electric motor for propulsion: — Vehicles for transport of not more than 13 persons, including the driver: other : Integrated monocoque vehicle, 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 87024021 ?

It includes Motor Vehicle Parts - Air Conditioning Misc

### Can we claim ITC on inputs used to trade AC Electric Monocoque 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 AC Electric Monocoque Vehicles (<=13)?

Under HSN 87024021, AC Electric Monocoque Vehicles (<=13) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when AC Electric Monocoque 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 Electric Monocoque Vehicles (<=13); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for AC Electric Monocoque 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.

### Any common misclassification issue with AC Electric Monocoque 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.