---
title: "HSN Code for Three-Wheeled Vehicles | HSN 87035040 GST Rate"
description: "Find HSN and GST Rates for 87035040 related to Three-Wheeled Vehicles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87035040/"
---

# HSN Code 87035040: Three-Wheeled Vehicles

- [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 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 | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 87035040 ?

It includes Transport Vehicles For Over 7 Persons, Non-Plug-In Hybrid

### How should mixed supplies be billed when Three-Wheeled Vehicles 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; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Three-Wheeled Vehicles?

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 Three-Wheeled Vehicles?

Under HSN 87035040, Three-Wheeled Vehicles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Three-Wheeled Vehicles?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Three-Wheeled Vehicles?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.