HSN Code 87031090: Other Snow/Golf Vehicles

HSN Code 87031090 represents Other Snow/Golf Vehicles under GST classification. This code helps businesses identify Other Snow/Golf Vehicles correctly for billing, taxation, and trade. With HSN Code 87031090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Snow/Golf Vehicles.

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Description of Goods for HSN Code 87031090

HSN Code 87031090 relates to the following description.

Description of Goods

Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Other

Chapter

87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

CGST

14%

SGST

14%

IGST

28%

CESS

See note

CESS note

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 / Nil if Three wheeled vehicles / 17% if motor vehicles of engine capacity not exceeding 1500cc / 20% if motor vehicles of engine capacity exceeding 1500cc other than motor vehicles specified against entry at S. No. 52B / 22% if motor vehicles of engine capacity exceeding 1500cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation.—For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above. / Nil if following motor vehicles of length not exceeding 4000 mm, namely:— (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b ) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department / Nil if hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.

What does HSN Code 87031090 not include?

Other Snow/Golf Vehicles does not include products with the following descriptions.

Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Three-wheeled vehicles

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Motor cars

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Other

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Three-wheeled vehicles

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Motor cars

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Other

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons including the driver

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Three-wheeled vehicles

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Motor cars

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Other

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Three-wheeled vehicles

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Motor cars

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Other

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity not exceeding 1,500 cc : three-wheeled vehicles

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Motor cars

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Other

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc three-wheeled vehicles

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Motor cars

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Specialized transport vehicles such as ambulances, prison vans and the like

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Other

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Three-wheeled vehicles

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Motor cars

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Other

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Motor cars

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Three-wheeled vehicles

Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :Other

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Motor cars

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Three-wheeled vehicles

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Other

Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver

Other vehicles, with only electric motor for propulsion: Specialised transport vehicles such as ambulances, prison vans and the like

Other vehicles, with only electric motor for propulsion: Three-wheeled vehicles

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars others: electrically operated

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars others: other

India’s Trade Performance — HSN Code 87031090 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

₹8 Cr

+159.46% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹12 Cr

+202.44% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

−₹5 Cr

Trade Deficit

Surplus rank #8587 of 12657 HSN codes

% of Sub-Chapter 8703

FY 2024-25

0.01%

Share of Sub-Chapter 8703’s total exports in FY 2024-25

Import side: 0.20% of Sub-Chapter 8703’s imports

Rank Within Sub-Chapter 8703

FY 2024-25

#19 of 65

Position by export value among HSN codes in Sub-Chapter 8703

Import-side rank: #9 of 65

At a glance

20.41%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6103

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+613.49%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.01%

Contribution to Sub-Ch. 8703

Share of Sub-Chapter 8703 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 87031090

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 Exp. Rank #6688

Balance

−1.26

Exports

2.52 ₹ Cr

0.0001% share

YoY

0.01% of Sub-Ch. 8703

Imports

3.78 ₹ Cr

0.0001% share

YoY

0.20% of Sub-Ch. 8703

FY 2019-20 Exp. Rank #4259

Balance

+16.62

Exports

17.98 ₹ Cr

0.0008% share

+613.49% YoY

0.04% of Sub-Ch. 8703

Imports

1.36 ₹ Cr

0.0000% share

−64.02% YoY

0.10% of Sub-Ch. 8703

FY 2020-21 Exp. Rank #7243

Balance

+1.09

Exports

1.56 ₹ Cr

0.0001% share

−91.32% YoY

0.00% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−65.44% YoY

0.04% of Sub-Ch. 8703

FY 2021-22 Exp. Rank #7274

Balance

−1.70

Exports

2.08 ₹ Cr

0.0001% share

+33.33% YoY

0.00% of Sub-Ch. 8703

Imports

3.78 ₹ Cr

0.0001% share

+704.26% YoY

0.15% of Sub-Ch. 8703

FY 2022-23 Exp. Rank #8523

Balance

−5.05

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−70.67% YoY

0.00% of Sub-Ch. 8703

Imports

5.66 ₹ Cr

0.0001% share

+49.74% YoY

0.14% of Sub-Ch. 8703

FY 2023-24 Exp. Rank #7161

Balance

−1.14

Exports

2.96 ₹ Cr

0.0001% share

+385.25% YoY

0.01% of Sub-Ch. 8703

Imports

4.10 ₹ Cr

0.0001% share

−27.56% YoY

0.07% of Sub-Ch. 8703

FY 2024-25 Exp. Rank #6103

Balance

−4.72

Exports

7.68 ₹ Cr

0.0002% share

+159.46% YoY

0.01% of Sub-Ch. 8703

Imports

12.40 ₹ Cr

0.0002% share

+202.44% YoY

0.20% of Sub-Ch. 8703

CAGR · 7-Year

Exports

20.41% /yr

Imports

21.90% /yr

Consistently Deficit
Sub-Chapter 8703 total

reference, FY 2024-25

Export

₹61,233.50 Cr

Import

₹6,305.22 Cr

Trade Balance

+54,928.28

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

Key Trade Insights: HSN Code 87031090 Export-Import Analysis

Consistent Export Growth: 20.41% CAGR Over 7 Years

India's exports under HSN Code 87031090 have grown at a compound annual rate of 20.41% over 7 fiscal years, rising from ₹2.52 Crore in FY 2018-19 to ₹7.68 Crore in FY 2024-25.

HSN Code 87031090 Ranked #6103 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 87031090 ranks #6103 out of 12657 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #19 of 65. By trade surplus, it ranks #8587 of 12657.

FY 2019-20 Was the Strongest Growth Year for HSN Code 87031090 Exports

The strongest single-year export movement for HSN Code 87031090 was recorded in FY 2019-20, when exports surged by 613.49% over the prior year.

India Records a Trade Deficit of ₹4.72 Crore in HSN Code 87031090 Goods

In FY 2024-25, India's imports of ₹12.40 Cr exceeded exports of ₹7.68 Cr, resulting in a trade deficit of ₹4.72 Crore — ranking #8587 of 12657 by surplus magnitude.

Import Growth of 21.90% CAGR Signals Rising Demand for Other Snow/Golf Vehicles

India's imports under HSN Code 87031090 have grown at 21.90% CAGR, reaching ₹12.40 Crore in FY 2024-25.

HSN Code 87031090 Contributes 0.01% of Sub-Chapter 8703 Exports — Ranked #19

Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87031090 ranks #19 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #9).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87031090 and GST compliance.

What products are classified under HSN 87031090 ?

It includes Ambulances/Prison Vans (1000-1500cc Petrol)

Can we claim ITC on inputs used to trade Other Snow/Golf Vehicles?

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 Other Snow/Golf Vehicles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Snow/Golf Vehicles; Nil for exempt items if applicable).

How much GST applies to Other Snow/Golf Vehicles?

Under HSN 87031090, Other Snow/Golf Vehicles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Other Snow/Golf Vehicles?

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 Other Snow/Golf Vehicles?

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.

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.