---
title: "HSN Code for Specialized Electric Transport Vehicles | HSN 87036020 GST Rate"
description: "Find HSN and GST Rates for 87036020 related to Specialized Electric Transport Vehicles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87036020/"
---

# HSN Code 87036020: Specialized Electric Transport 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 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 | 14% | 14% | 28% | 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, else 15% |

## Frequently asked questions

### What products are classified under HSN 87036020 ?

It includes Ther Stromboid Conchs (Other Than Fresh)

### How should mixed supplies be billed when Specialized Electric Transport Vehicles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Specialized Electric Transport Vehicles; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Specialized Electric Transport Vehicles?

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 Specialized Electric Transport 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.

### Can we claim ITC on inputs used to trade Specialized Electric Transport Vehicles?

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

### How much GST applies to Specialized Electric Transport Vehicles?

Under HSN 87036020, Specialized Electric Transport Vehicles attracts Varies when sold in taxable form. Describe the exact form on the invoice.