HSN Code 87038090: Electric vehicles: Only electric motor

HSN Code 87038090 represents Electric vehicles: Only electric motor under GST classification. This code helps businesses identify Electric vehicles: Only electric motor correctly for billing, taxation, and trade. With HSN Code 87038090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electric vehicles: Only electric motor.

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Description of Goods for HSN Code 87038090

HSN Code 87038090 relates to the following description.

Description of Goods

Other vehicles, with only electric motor for propulsion: Other

Chapter

87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8703 - 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

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

See note

CESS note

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 87038090 not include?

Electric vehicles: Only electric motor does not include products with the following descriptions.

HSN Code 87031010

Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Electrically operated

HSN Code 87031090

Vehicles specially designed for travelling on snow; golf cars and similar vehicles : Other

HSN Code 87032110

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

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

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

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

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity not exceeding 1,000 cc : Other : Other

HSN Code 87032210

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

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

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

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

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

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

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

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

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

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

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

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Three-wheeled vehicles

HSN Code 87032491

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Motor cars

HSN Code 87032492

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

Other vehicles, with spark-ignition internal combustion reciprocating piston engine : Of a cylinder capacity exceeding 3,000 cc : Other : Other

HSN Code 87033110

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 87033120

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 other vehicles, with compression ignition internal combustion piston engine (diesel or semi-diesel) : of a cylinder capacity not exceeding 1,500 cc : three-wheeled vehicles

HSN Code 87033191

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

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

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

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 87033220

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 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 three-wheeled vehicles

HSN Code 87033291

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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 87038010

Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver

HSN Code 87038020

Other vehicles, with only electric motor for propulsion: Specialised transport vehicles such as ambulances, prison vans and the like

HSN Code 87038040

Other vehicles, with only electric motor for propulsion: Three-wheeled vehicles

HSN Code 87039010

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 others: electrically operated

HSN Code 87039090

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 others: other

India’s Trade Performance — HSN Code 87038090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹8 Cr

+367.66% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹3 Cr

+20.17% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹5 Cr

Trade Surplus

Surplus rank #3723 of 12657 HSN codes

% of Sub-Chapter 8703

FY 2024-25

0.01%

Share of Sub-Chapter 8703’s total exports in FY 2024-25

Import side: 0.05% of Sub-Chapter 8703’s imports

Rank Within Sub-Chapter 8703

FY 2024-25

#18 of 65

Position by export value among HSN codes in Sub-Chapter 8703

Import-side rank: #18 of 65

At a glance

7.75%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6080

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+367.66%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.01%

Contribution to Sub-Ch. 8703

Share of Sub-Chapter 8703 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 87038090

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5857

Balance

+4.12

Exports

4.99 ₹ Cr

0.0002% share

— YoY

0.01% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.05% of Sub-Ch. 8703

FY 2019-20 Exp. Rank #7205

Balance

+0.35

Exports

1.54 ₹ Cr

0.0001% share

−69.14% YoY

0.00% of Sub-Ch. 8703

Imports

1.19 ₹ Cr

0.0000% share

+36.78% YoY

0.08% of Sub-Ch. 8703

FY 2020-21 Exp. Rank #7088

Balance

+1.81

Exports

1.81 ₹ Cr

0.0001% share

+17.53% YoY

0.01% of Sub-Ch. 8703

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8703

FY 2021-22 Exp. Rank #8087

Balance

+0.80

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−51.38% YoY

0.00% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 8703

FY 2022-23 Exp. Rank #7838

Balance

+0.19

Exports

1.34 ₹ Cr

0.0000% share

+52.27% YoY

0.00% of Sub-Ch. 8703

Imports

1.15 ₹ Cr

0.0000% share

+1,337.50% YoY

0.03% of Sub-Ch. 8703

FY 2023-24 Exp. Rank #7755

Balance

−0.71

Exports

1.67 ₹ Cr

0.0000% share

+24.63% YoY

0.00% of Sub-Ch. 8703

Imports

2.38 ₹ Cr

0.0000% share

+106.96% YoY

0.04% of Sub-Ch. 8703

FY 2024-25 Exp. Rank #6080

Balance

+4.95

Exports

7.81 ₹ Cr

0.0002% share

+367.66% YoY

0.01% of Sub-Ch. 8703

Imports

2.86 ₹ Cr

0.0000% share

+20.17% YoY

0.05% of Sub-Ch. 8703

CAGR · 7-Year

Exports

7.75% /yr

Imports

21.94% /yr

Consistently Surplus
Sub-Chapter 8703 total

reference, FY 2024-25

Export

₹61,233.50 Cr

Import

₹6,305.22 Cr

Trade Balance

+54,928.28

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 87038090 Export-Import Analysis

Consistent Export Growth: 7.75% CAGR Over 7 Years

India's exports under HSN Code 87038090 have grown at a compound annual rate of 7.75% over 7 fiscal years, rising from ₹4.99 Crore in FY 2018-19 to ₹7.81 Crore in FY 2024-25.

HSN Code 87038090 Ranked #6080 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 87038090 ranks #6080 out of 12657 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #18 of 65. By trade surplus, it ranks #3723 of 12657.

FY 2024-25 Was the Strongest Growth Year for HSN Code 87038090 Exports

The strongest single-year export movement for HSN Code 87038090 was recorded in FY 2024-25, when exports surged by 367.66% over the prior year.

India Maintains a Trade Surplus of ₹4.95 Crore in HSN Code 87038090 Goods

In FY 2024-25, India's exports of ₹7.81 Cr exceeded imports of ₹2.86 Cr, resulting in a trade surplus of ₹4.95 Crore — ranking #3723 of 12657 by surplus magnitude.

Import Growth of 21.94% CAGR Signals Rising Demand for Electric vehicles: Only electric motor

India's imports under HSN Code 87038090 have grown at 21.94% CAGR, reaching ₹2.86 Crore in FY 2024-25.

HSN Code 87038090 Contributes 0.01% of Sub-Chapter 8703 Exports — Ranked #18

Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87038090 ranks #18 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #18).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87038090 and GST compliance.

What products are classified under HSN 87038090 ?

It includes Other Spark-Ignition Vehicles (>5 Tonnes GVW)

How much GST applies to Electric vehicles: Only electric motor?

Under HSN 87038090, Electric vehicles: Only electric motor attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Electric vehicles: Only electric motor?

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 Electric vehicles: Only electric motor is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electric vehicles: Only electric motor; Nil for exempt items if applicable).

Any common misclassification issue with Electric vehicles: Only electric motor?

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 Electric vehicles: Only electric motor?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.