--- title: "HSN Code for Other Hybrid Vehicles (Non-Plug-in Petrol) | HSN 87034090 GST Rate" description: "Find HSN and GST Rates for 87034090 related to Other Hybrid Vehicles (Non-Plug-in Petrol) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87034090/" --- # HSN Code 87034090: Other Hybrid Vehicles (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: Other | 14% | 14% | 28% | 15% | ## Frequently asked questions ### What products are classified under HSN 87034090 ? It includes Specialized Electric Transport Vehicles ### Does packaging or labelling change the GST for Other Hybrid Vehicles (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. ### How much GST applies to Other Hybrid Vehicles (Non-Plug-in Petrol)? Under HSN 87034090, Other Hybrid Vehicles (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 Other Hybrid Vehicles (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. ### Do e‑way bill and e‑invoice apply for Other Hybrid Vehicles (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. ### How should mixed supplies be billed when Other Hybrid Vehicles (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 Other Hybrid Vehicles (Non-Plug-in Petrol); Nil for exempt items if applicable). ### Any common misclassification issue with Other Hybrid Vehicles (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 87034090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7446 of 12657 HSN codes - Share of Sub-Chapter 8703: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 8703: #33 of 65 by export value; import-side #24 ### Key metrics - Export CAGR: -5.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9108 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −10.42% in FY 2019-20 - Contribution to Sub-Ch. 8703: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87034090 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 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.48 | #8208 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −10.42% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.43 | #8308 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 2.28 | 0.0001% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +2.28 | #7297 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.17 | #9108 | - CAGR (7-year): exports -5.13%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 87034090 export-import analysis ### Export decline: -5.13% CAGR over 7 years India's exports under HSN Code 87034090 have declined at a compound annual rate of -5.13% over 7 fiscal years, falling from ₹0.48 Crore in FY 2018-19 to ₹0.35 Crore in FY 2024-25. ### HSN Code 87034090 ranked #9108 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87034090 ranks #9108 out of 12657 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #33 of 65. By trade surplus, it ranks #7446 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 87034090 exports The strongest single-year export movement for HSN Code 87034090 was recorded in FY 2019-20, when exports declined by 10.42% over the prior year. ### India records a trade deficit of ₹0.17 Crore in HSN Code 87034090 goods In FY 2024-25, India's imports of ₹0.52 Cr exceeded exports of ₹0.35 Cr, resulting in a trade deficit of ₹0.17 Crore — ranking #7446 of 12657 by surplus magnitude. ### HSN Code 87034090 contributes 0.00% of Sub-Chapter 8703 exports — ranked #33 Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87034090 ranks #33 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #24). ## 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 | | #33 | HSN Code 87034090: Other Hybrid Vehicles (Non-Plug-in Petrol) (this hsn code) | < ₹1 Crore |