--- title: "HSN Code for Hybrid Motor Cars (Non-Plug-in Petrol) | HSN 87034030 GST Rate" description: "Find HSN and GST Rates for 87034030 related to Hybrid Motor Cars (Non-Plug-in Petrol) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87034030/" --- # HSN Code 87034030: Hybrid Motor Cars (Non-Plug-in Petrol) - [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 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 | 14% | 14% | 28% | Nil if motor vehicles of engine capacity not exceeding 1200 cc and of length not exceeding 4000mm else 15% | ## Frequently asked questions ### What products are classified under HSN 87034030 ? It includes Hybrid Motor Cars (Non-Plug-in Petrol) ### How should mixed supplies be billed when Hybrid Motor Cars (Non-Plug-in Petrol) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hybrid Motor Cars (Non-Plug-in Petrol); Nil for exempt items if applicable). ### How much GST applies to Hybrid Motor Cars (Non-Plug-in Petrol)? Under HSN 87034030, Hybrid Motor Cars (Non-Plug-in Petrol) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Hybrid Motor Cars (Non-Plug-in Petrol)? 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 Hybrid Motor Cars (Non-Plug-in Petrol)? 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 Hybrid Motor Cars (Non-Plug-in Petrol)? 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 Hybrid Motor Cars (Non-Plug-in Petrol)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 87034030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹36 Cr (+155.02% YoY) — 0.0010% of India's total exports - Imports: ₹824 Cr (+175.50% YoY) — 0.0136% of India's total imports - Trade balance: −₹788 Cr (Deficit); surplus rank #12121 of 12657 HSN codes - Share of Sub-Chapter 8703: 0.06% of its exports; import side 13.07% - Rank within Sub-Chapter 8703: #13 of 65 by export value; import-side #4 ### Key metrics - Export CAGR: 71.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4052 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +793.06% in FY 2019-20 - Contribution to Sub-Ch. 8703: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87034030 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 | 1.44 | 0.0001% | — | 0.00% | 148.70 | 0.0041% | — | 7.81% | −147.26 | #7282 | | FY 2019-20 | 12.86 | 0.0006% | +793.06% | 0.03% | 168.50 | 0.0050% | +13.32% | 11.93% | −155.64 | #4689 | | FY 2020-21 | 16.34 | 0.0008% | +27.06% | 0.05% | 79.66 | 0.0027% | −52.72% | 6.02% | −63.32 | #4473 | | FY 2021-22 | 10.41 | 0.0003% | −36.29% | 0.02% | 160.31 | 0.0035% | +101.24% | 6.28% | −149.90 | #5434 | | FY 2022-23 | 17.89 | 0.0005% | +71.85% | 0.03% | 354.26 | 0.0062% | +120.98% | 9.00% | −336.37 | #4816 | | FY 2023-24 | 14.25 | 0.0004% | −20.35% | 0.03% | 299.20 | 0.0053% | −15.54% | 5.14% | −284.95 | #5230 | | FY 2024-25 | 36.34 | 0.0010% | +155.02% | 0.06% | 824.30 | 0.0136% | +175.50% | 13.07% | −787.96 | #4052 | - CAGR (7-year): exports 71.27%/yr, imports 33.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 87034030 export-import analysis ### Consistent export growth: 71.27% CAGR over 7 years India's exports under HSN Code 87034030 have grown at a compound annual rate of 71.27% over 7 fiscal years, rising from ₹1.44 Crore in FY 2018-19 to ₹36.34 Crore in FY 2024-25. ### HSN Code 87034030 ranked #4052 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87034030 ranks #4052 out of 12657 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #13 of 65. By trade surplus, it ranks #12121 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 87034030 exports The strongest single-year export movement for HSN Code 87034030 was recorded in FY 2019-20, when exports surged by 793.06% over the prior year. ### India records a trade deficit of ₹787.96 Crore in HSN Code 87034030 goods In FY 2024-25, India's imports of ₹824.30 Cr exceeded exports of ₹36.34 Cr, resulting in a trade deficit of ₹787.96 Crore — ranking #12121 of 12657 by surplus magnitude. ### Import growth of 33.03% CAGR signals rising demand for Hybrid Motor Cars (Non-Plug-in Petrol) India's imports under HSN Code 87034030 have grown at 33.03% CAGR, reaching ₹824.30 Crore in FY 2024-25. ### HSN Code 87034030 contributes 0.06% of Sub-Chapter 8703 exports — ranked #13 Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87034030 ranks #13 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.07% share (rank #4). ## 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)](https://busy.in/hsn/hsn-87032120/) | ₹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 | | #13 | HSN Code 87034030: Hybrid Motor Cars (Non-Plug-in Petrol) (this hsn code) | ₹36 Cr |