---
title: "HSN Code for Plug-in Hybrid Motor Cars | HSN 87036030 GST Rate"
description: "Find HSN and GST Rates for 87036030 related to Plug-in Hybrid Motor Cars with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87036030/"
---

# HSN Code 87036030: Plug-in Hybrid Motor Cars

- [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: 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 87036030 ?

It includes Other Hybrid Vehicles (Non-Plug-in Petrol)

### Can we claim ITC on inputs used to trade Plug-in Hybrid Motor Cars?

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 Plug-in Hybrid Motor Cars?

Under HSN 87036030, Plug-in Hybrid Motor Cars attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Plug-in Hybrid Motor Cars is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plug-in Hybrid Motor Cars; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Plug-in Hybrid Motor Cars?

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 Plug-in Hybrid Motor Cars?

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.

## India's trade performance: HSN Code 87036030 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr — 0.0002% of India's total exports
- Imports: ₹98 Cr (−40.34% YoY) — 0.0016% of India's total imports
- Trade balance: −₹92 Cr (Deficit); surplus rank #10747 of 12657 HSN codes
- Share of Sub-Chapter 8703: 0.01% of its exports; import side 1.56%
- Rank within Sub-Chapter 8703: #21 of 65 by export value; import-side #6

### Key metrics

- National export rank: #6441 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −100.00% in FY 2020-21
- Contribution to Sub-Ch. 8703: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87036030

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 | Nil | 0.0000% | — | 0.00% | 13.16 | 0.0004% | — | 0.69% | −13.16 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | 10.50 | 0.0003% | −20.21% | 0.74% | −10.31 | #8871 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 2.79 | 0.0001% | −73.43% | 0.21% | −2.79 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 4.22 | 0.0001% | +51.25% | 0.17% | −4.22 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 15.34 | 0.0003% | +263.51% | 0.39% | −15.34 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 164.62 | 0.0029% | +973.14% | 2.83% | −164.62 | — |
| FY 2024-25 | 5.79 | 0.0002% | — | 0.01% | 98.21 | 0.0016% | −40.34% | 1.56% | −92.42 | #6441 |

- CAGR (7-year): exports —/yr, imports 39.79%/yr (consistently Deficit)

## Key trade insights: HSN Code 87036030 export-import analysis

### Export snapshot for HSN Code 87036030

India exported ₹5.79 Crore worth of Plug-in Hybrid Motor Cars in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 87036030 ranked #6441 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87036030 ranks #6441 out of 12657 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #21 of 65. By trade surplus, it ranks #10747 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 87036030 exports

The strongest single-year export movement for HSN Code 87036030 was recorded in FY 2020-21, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹92.42 Crore in HSN Code 87036030 goods

In FY 2024-25, India's imports of ₹98.21 Cr exceeded exports of ₹5.79 Cr, resulting in a trade deficit of ₹92.42 Crore — ranking #10747 of 12657 by surplus magnitude.

### Import growth of 39.79% CAGR signals rising demand for Plug-in Hybrid Motor Cars

India's imports under HSN Code 87036030 have grown at 39.79% CAGR, reaching ₹98.21 Crore in FY 2024-25.

### HSN Code 87036030 contributes 0.01% of Sub-Chapter 8703 exports — ranked #21

Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87036030 ranks #21 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.56% share (rank #6).

## 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 |
| #21 | HSN Code 87036030: Plug-in Hybrid Motor Cars (this hsn code) | ₹6 Cr |