Guide to HSN Code 87038010

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    Description of Goods for HSN 87038010

    HSN Code 87038010 relates to the following description:

    Chapter Number
    Chapter Name
    Sub Chapter Number
    Sub Chapter Name
    Description of Goods
    CGST
    (%)
    SGST
    (%)
    IGST
    (%)
    CESS
    (%)
    Chapter Number
    87
    Chapter Name
    Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
    Sub Chapter Number
    8703
    Sub Chapter Name
    Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
    Description of Goods
    Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver
    CGST (%)
    2.5
    SGST (%)
    2.5
    IGST (%)
    5
    CESS (%)
    Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles) /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 / Nil if Electrically operated vehicles, including three wheeled electric motor vehicles / Nil if Three wheeled vehicles / 17% if motor vehicles of engine capacity not exceeding 1500cc / 20% if motor vehicles of engine capacity exceeding 1500cc other than motor vehicles specified against entry at S. No. 52B / 22% if motor vehicles of engine capacity exceeding 1500cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation.—For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm and above. / Nil if Following motor vehicles of length not exceeding 4000 mm, namely:— (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc; and (b ) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department / Nil if hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.

    What does HSN Code 87038010 not include?

    HSN Code 87038010 does not include products with the following descriptions:

    HSN Code
    Description
    HSN Code
    87031010
    Description
    Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated
    HSN Code
    87031090
    Description
    Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Other
    HSN Code
    87032110
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
    HSN Code
    87032120
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Three-wheeled vehicles
    HSN Code
    87032191
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Motor cars
    HSN Code
    87032192
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87032199
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Other
    HSN Code
    87032210
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
    HSN Code
    87032220
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87032230
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Three-wheeled vehicles
    HSN Code
    87032291
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Motor cars
    HSN Code
    87032299
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : Other : Other
    HSN Code
    87032310
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons including the driver
    HSN Code
    87032320
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Three-wheeled vehicles
    HSN Code
    87032391
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Motor cars
    HSN Code
    87032392
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87032399
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : Other : Other
    HSN Code
    87032410
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
    HSN Code
    87032420
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Three-wheeled vehicles
    HSN Code
    87032491
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Motor cars
    HSN Code
    87032492
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87032499
    Description
    Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Other
    HSN Code
    87033110
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
    HSN Code
    87033191
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Motor cars
    HSN Code
    87033192
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87033199
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Other
    HSN Code
    87033210
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
    HSN Code
    87033291
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Motor cars
    HSN Code
    87033292
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Specialized transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87033299
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : Other : Other
    HSN Code
    87033310
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Vehicles principally designed for the transport of more than seven persons, including the driver
    HSN Code
    87033320
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Three-wheeled vehicles
    HSN Code
    87033391
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Motor cars
    HSN Code
    87033392
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87033399
    Description
    Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Other
    HSN Code
    87034010
    Description
    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: Vehicles principally designed for transport of more than seven persons, including driver
    HSN Code
    87034020
    Description
    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: Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87034030
    Description
    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
    HSN Code
    87034040
    Description
    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: Three-wheeled vehicles
    HSN Code
    87034090
    Description
    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
    HSN Code
    87035010
    Description
    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: Vehicles principally designed for transport of more than seven persons, including driver
    HSN Code
    87035020
    Description
    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: Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87035030
    Description
    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: Motor cars
    HSN Code
    87035040
    Description
    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
    HSN Code
    87035090
    Description
    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: Other
    HSN Code
    87036010
    Description
    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: Vehicles principally designed for transport of more than seven persons, including driver
    HSN Code
    87036020
    Description
    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
    HSN Code
    87036030
    Description
    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
    HSN Code
    87036040
    Description
    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: Three-wheeled vehicles
    HSN Code
    87036090
    Description
    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 :Other
    HSN Code
    87037010
    Description
    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: Vehicles principally designed for transport of more than seven persons, including driver
    HSN Code
    87037020
    Description
    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: Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87037030
    Description
    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: Motor cars
    HSN Code
    87037040
    Description
    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
    HSN Code
    87037090
    Description
    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: Other
    HSN Code
    87038020
    Description
    Other vehicles, with only electric motor for propulsion: Specialised transport vehicles such as ambulances, prison vans and the like
    HSN Code
    87038030
    Description
    Other vehicles, with only electric motor for propulsion: Motor cars
    HSN Code
    87038040
    Description
    Other vehicles, with only electric motor for propulsion: Three-wheeled vehicles
    HSN Code
    87038090
    Description
    Other vehicles, with only electric motor for propulsion: Other
    HSN Code
    87039000
    Description
    Other : Other

    Case Laws Related to HSN 87038010

    Order Number
    Description
    Order Number
    Case Number 06 of 2022 Order number 04/WBAAR/2022-23
    Description
    ROHIT SINGH KHARWAR (Authority for Advance Ruling, West Bengal)
    Order Number
    Case Number 07 of 2022 Order Number 05/WBAAR/2022-23
    Description
    AMWA MOTO LLP (Authority for Advance Ruling, West Bengal)

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