---
title: "HSN Code for Three-Wheeled Vehicles (≤1000cc) | HSN 87032120 GST Rate"
description: "Find HSN and GST Rates for 87032120 related to Three-Wheeled Vehicles (≤1000cc) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87032120/"
---

# HSN Code 87032120: Three-Wheeled Vehicles (≤1000cc)

- [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 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Three-wheeled vehicles | 14% | 14% | 28% | 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. / 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 87032120 ?

It includes Petrol Motor Cars (1000-1500cc)

### How should mixed supplies be billed when Three-Wheeled Vehicles (≤1000cc) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Three-Wheeled Vehicles (≤1000cc); Nil for exempt items if applicable).

### How much GST applies to Three-Wheeled Vehicles (≤1000cc)?

Under HSN 87032120, Three-Wheeled Vehicles (≤1000cc) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Three-Wheeled Vehicles (≤1000cc)?

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 Three-Wheeled Vehicles (≤1000cc)?

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.

### Does packaging or labelling change the GST for Three-Wheeled Vehicles (≤1000cc)?

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.

## India's trade performance: HSN Code 87032120 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3,366 Cr (+1.22% YoY) — 0.0914% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹3,366 Cr (Surplus); surplus rank #101 of 12657 HSN codes
- Share of Sub-Chapter 8703: 5.50% of its exports; import side 0.00%
- Rank within Sub-Chapter 8703: #4 of 65 by export value

### Key metrics

- Export CAGR: -6.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #151 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27.88% in FY 2021-22
- Contribution to Sub-Ch. 8703: 5.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87032120

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8703 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8703 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5,173.46 | 0.2264% | — | 10.64% | < ₹1 Crore | 0.0000% | — | 0.02% | +5,173.07 | #53 |
| FY 2019-20 | 4,575.10 | 0.2078% | −11.57% | 9.58% | < ₹1 Crore | 0.0000% | −76.92% | 0.01% | +4,575.01 | #63 |
| FY 2020-21 | 3,828.76 | 0.1780% | −16.31% | 12.04% | 4.37 | 0.0001% | +4,755.56% | 0.33% | +3,824.39 | #78 |
| FY 2021-22 | 4,896.35 | 0.1560% | +27.88% | 11.08% | Nil | 0.0000% | −100.00% | 0.00% | +4,896.35 | #85 |
| FY 2022-23 | 3,899.31 | 0.1077% | −20.36% | 7.26% | < ₹1 Crore | 0.0000% | — | 0.00% | +3,899.18 | #120 |
| FY 2023-24 | 3,324.99 | 0.0919% | −14.73% | 6.06% | < ₹1 Crore | 0.0000% | −61.54% | 0.00% | +3,324.94 | #153 |
| FY 2024-25 | 3,365.56 | 0.0914% | +1.22% | 5.50% | Nil | 0.0000% | −100.00% | 0.00% | +3,365.56 | #151 |

- CAGR (7-year): exports -6.92%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 87032120 export-import analysis

### Export decline: -6.92% CAGR over 7 years

India's exports under HSN Code 87032120 have declined at a compound annual rate of -6.92% over 7 fiscal years, falling from ₹5,173.46 Crore in FY 2018-19 to ₹3,365.56 Crore in FY 2024-25.

### HSN Code 87032120 ranked #151 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87032120 ranks #151 out of 12657 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #4 of 65. By trade surplus, it ranks #101 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 87032120 exports

The strongest single-year export movement for HSN Code 87032120 was recorded in FY 2021-22, when exports surged by 27.88% over the prior year.

### India maintains a trade surplus of ₹3,365.56 Crore in HSN Code 87032120 goods

In FY 2024-25, India's exports of ₹3,365.56 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹3,365.56 Crore — ranking #101 of 12657 by surplus magnitude.

### HSN Code 87032120 contributes 5.50% of Sub-Chapter 8703 exports — ranked #4

Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87032120 ranks #4 by export value — accounting for 5.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 8703

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87032291: Petrol Motor Cars (1000-1500cc)](https://busy.in/hsn/hsn-87032291/) | ₹43,110 Cr |
| #2 | [HSN Code 87032191: Motor Cars (≤1000cc)](https://busy.in/hsn/hsn-87032191/) | ₹8,589 Cr |
| #3 | [HSN Code 87032391: Petrol Motor Cars (1500-3000cc)](https://busy.in/hsn/hsn-87032391/) | ₹4,096 Cr |
| #4 | HSN Code 87032120: Three-Wheeled Vehicles (≤1000cc) (this hsn code) | ₹3,366 Cr |
| #5 | [HSN Code 87033291: Diesel Motor Cars (1500-2500cc)](https://busy.in/hsn/hsn-87033291/) | ₹662 Cr |
| #6 | [HSN Code 87038030: Electric motor cars](https://busy.in/hsn/hsn-87038030/) | ₹657 Cr |
| #7 | [HSN Code 87033191: Diesel Motor Cars (<=1500cc)](https://busy.in/hsn/hsn-87033191/) | ₹283 Cr |
| #8 | [HSN Code 87032199: Other Vehicles (≤1000cc)](https://busy.in/hsn/hsn-87032199/) | ₹145 Cr |
| #9 | [HSN Code 87033199: Other Diesel Vehicles (<=1500cc)9](https://busy.in/hsn/hsn-87033199/) | ₹56 Cr |
| #10 | [HSN Code 87032299: Other Petrol Vehicles (1000-1500cc)](https://busy.in/hsn/hsn-87032299/) | ₹41 Cr |