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

HSN Code 87032120 represents Three-Wheeled Vehicles (≤1000cc) under GST classification. This code helps businesses identify Three-Wheeled Vehicles (≤1000cc) correctly for billing, taxation, and trade. With HSN Code 87032120, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Three-Wheeled Vehicles (≤1000cc).

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Description of Goods for HSN Code 87032120

HSN Code 87032120 relates to the following description.

Description of Goods

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

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

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 87032120 not include?

Three-Wheeled Vehicles (≤1000cc) does not include products with the following descriptions.

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

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

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 : 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

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India’s Trade Performance — HSN Code 87032120 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹5,436 Cr

+61.51% vs FY 2024-25

0.1393% of India’s total exports

India’s Imports

FY 2025-26

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹5,436 Cr

Trade Surplus

Surplus rank #58 of 12872 HSN codes

% of Sub-Chapter 8703

FY 2025-26

6.80%

Share of Sub-Chapter 8703’s total exports in FY 2025-26

Import side: 0.00% of Sub-Chapter 8703’s imports

Rank Within Sub-Chapter 8703

FY 2025-26

#4 of 65

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

Import-side rank: #31 of 65

At a glance

0.71%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#97

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+61.51%

Peak Growth Year

FY 2025-26 · strongest single-year move

6.80%

Contribution to Sub-Ch. 8703

Share of Sub-Chapter 8703 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 87032120

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #53

Balance

+5,173.07

Exports

5,173.46 ₹ Cr

0.2264% share

— YoY

10.64% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.02% of Sub-Ch. 8703

FY 2019-20 Exp. Rank #63

Balance

+4,575.01

Exports

4,575.10 ₹ Cr

0.2078% share

−11.57% YoY

9.58% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−76.92% YoY

0.01% of Sub-Ch. 8703

FY 2020-21 Exp. Rank #78

Balance

+3,824.39

Exports

3,828.76 ₹ Cr

0.1780% share

−16.31% YoY

12.04% of Sub-Ch. 8703

Imports

4.37 ₹ Cr

0.0001% share

+4,755.56% YoY

0.33% of Sub-Ch. 8703

FY 2021-22 Exp. Rank #85

Balance

+4,896.35

Exports

4,896.35 ₹ Cr

0.1560% share

+27.88% YoY

11.08% of Sub-Ch. 8703

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8703

FY 2022-23 Exp. Rank #120

Balance

+3,899.18

Exports

3,899.31 ₹ Cr

0.1077% share

−20.36% YoY

7.26% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8703

FY 2023-24 Exp. Rank #153

Balance

+3,324.94

Exports

3,324.99 ₹ Cr

0.0919% share

−14.73% YoY

6.06% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−61.54% YoY

0.00% of Sub-Ch. 8703

FY 2024-25 Exp. Rank #151

Balance

+3,365.56

Exports

3,365.56 ₹ Cr

0.0914% share

+1.22% YoY

5.50% of Sub-Ch. 8703

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8703

FY 2025-26 Exp. Rank #97

Balance

+5,435.52

Exports

5,435.60 ₹ Cr

0.1393% share

+61.51% YoY

6.80% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8703

CAGR · 8-Year

Exports

0.71% /yr

Imports

−20.25% /yr

Consistently Surplus
Sub-Chapter 8703 total

reference, FY 2025-26

Export

₹79,967.35 Cr

Import

₹8,742.71 Cr

Trade Balance

+71,224.64

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

Key Trade Insights: HSN Code 87032120 Export-Import Analysis

Consistent Export Growth: 0.71% CAGR Over 8 Years

India's exports under HSN Code 87032120 have grown at a compound annual rate of 0.71% over 8 fiscal years, rising from ₹5,173.46 Crore in FY 2018-19 to ₹5,435.60 Crore in FY 2025-26.

HSN Code 87032120 Ranked #97 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 87032120 ranks #97 out of 12872 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #4 of 65. By trade surplus, it ranks #58 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 87032120 Exports

The strongest single-year export movement for HSN Code 87032120 was recorded in FY 2025-26, when exports surged by 61.51% over the prior year.

India Maintains a Trade Surplus of ₹5,435.52 Crore in HSN Code 87032120 Goods

In FY 2025-26, India's exports of ₹5,435.60 Cr exceeded imports of ₹0.08 Cr, resulting in a trade surplus of ₹5,435.52 Crore — ranking #58 of 12872 by surplus magnitude.

Import Growth of −20.25% CAGR Signals Stable Import Dependency for Three-Wheeled Vehicles (≤1000cc)

India's imports under HSN Code 87032120 have grown at −20.25% CAGR, reaching ₹0.08 Crore in FY 2025-26.

HSN Code 87032120 Contributes 6.80% 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 6.80% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.00% share (rank #31).

Frequently Asked Questions

Clear answers to common queries about HSN Code 87032120 and GST compliance.

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.

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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.