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HSN Code 87039000: Other Passenger Motor Vehicles

HSN Code 87039000 represents Other Passenger Motor Vehicles under GST classification. This code helps businesses identify Other Passenger Motor Vehicles correctly for billing, taxation, and trade. With HSN Code 87039000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Passenger Motor Vehicles.

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Description of Goods for HSN Code 87039000

HSN Code 87039000 relates to the following description.

Description of Goods

Other : 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

9% or 20%

SGST

9% or 20%

IGST

18% or 40%

CESS

0%

18% for qualifying factory-fitted ambulances or three-wheeled vehicles; 40% otherwise.

What does HSN Code 87039000 not include?

Other Passenger Motor Vehicles does not include products with the following descriptions.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity not exceeding 1,500 cc : Other : Other

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

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

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

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

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

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

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Three-wheeled vehicles

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Motor cars

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

Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi-diesel) : Of a cylinder capacity exceeding 2,500 cc : Other : Other

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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India’s Trade Performance — HSN Code 87039000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹6 Cr

−6.48% vs FY 2024-25

0.0002% of India’s total exports

India’s Imports

FY 2025-26

₹15 Cr

+16,633.33% vs FY 2024-25

0.0002% of India’s total imports

Trade Balance

FY 2025-26

−₹9 Cr

Trade Deficit

Surplus rank #9034 of 12872 HSN codes

% of Sub-Chapter 8703

FY 2025-26

0.01%

Share of Sub-Chapter 8703’s total exports in FY 2025-26

Import side: 0.17% of Sub-Chapter 8703’s imports

Rank Within Sub-Chapter 8703

FY 2025-26

#24 of 65

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

Import-side rank: #11 of 65

At a glance

−20.42%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#6509

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+80.06%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.01%

Contribution to Sub-Ch. 8703

Share of Sub-Chapter 8703 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 87039000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3517

Balance

+30.87

Exports

31.42 ₹ Cr

0.0014% share

— YoY

0.06% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.03% of Sub-Ch. 8703

FY 2019-20 Exp. Rank #3613

Balance

+28.75

Exports

29.53 ₹ Cr

0.0013% share

−6.02% YoY

0.06% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+41.82% YoY

0.06% of Sub-Ch. 8703

FY 2020-21 Exp. Rank #5592

Balance

+6.14

Exports

6.62 ₹ Cr

0.0003% share

−77.58% YoY

0.02% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−38.46% YoY

0.04% of Sub-Ch. 8703

FY 2021-22 Exp. Rank #5257

Balance

+10.33

Exports

11.92 ₹ Cr

0.0004% share

+80.06% YoY

0.03% of Sub-Ch. 8703

Imports

1.59 ₹ Cr

0.0000% share

+231.25% YoY

0.06% of Sub-Ch. 8703

FY 2022-23 Exp. Rank #5648

Balance

+9.52

Exports

9.84 ₹ Cr

0.0003% share

−17.45% YoY

0.02% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−79.87% YoY

0.01% of Sub-Ch. 8703

FY 2023-24 Exp. Rank #5393

Balance

+11.11

Exports

12.81 ₹ Cr

0.0004% share

+30.18% YoY

0.02% of Sub-Ch. 8703

Imports

1.70 ₹ Cr

0.0000% share

+431.25% YoY

0.03% of Sub-Ch. 8703

FY 2024-25 Exp. Rank #6264

Balance

+6.70

Exports

6.79 ₹ Cr

0.0002% share

−46.99% YoY

0.01% of Sub-Ch. 8703

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−94.71% YoY

0.00% of Sub-Ch. 8703

FY 2025-26 Exp. Rank #6509

Balance

−8.71

Exports

6.35 ₹ Cr

0.0002% share

−6.48% YoY

0.01% of Sub-Ch. 8703

Imports

15.06 ₹ Cr

0.0002% share

+16,633.33% YoY

0.17% of Sub-Ch. 8703

CAGR · 8-Year

Exports

−20.42% /yr

Imports

60.45% /yr

Consistently Deficit
Sub-Chapter 8703 total

reference, FY 2025-26

Export

₹79,967.35 Cr

Import

₹8,742.71 Cr

Trade Balance

+71,224.64

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

Key Trade Insights: HSN Code 87039000 Export-Import Analysis

Export Decline: −20.42% CAGR Over 8 Years

India's exports under HSN Code 87039000 have declined at a compound annual rate of −20.42% over 8 fiscal years, falling from ₹31.42 Crore in FY 2018-19 to ₹6.35 Crore in FY 2025-26.

HSN Code 87039000 Ranked #6509 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 87039000 ranks #6509 out of 12872 HSN codes by total export value. Within Sub-Chapter 8703, it ranks #24 of 65. By trade surplus, it ranks #9034 of 12872.

FY 2021-22 Was the Strongest Growth Year for HSN Code 87039000 Exports

The strongest single-year export movement for HSN Code 87039000 was recorded in FY 2021-22, when exports surged by 80.06% over the prior year.

India Records a Trade Deficit of ₹8.71 Crore in HSN Code 87039000 Goods

In FY 2025-26, India's imports of ₹15.06 Cr exceeded exports of ₹6.35 Cr, resulting in a trade deficit of ₹8.71 Crore — ranking #9034 of 12872 by surplus magnitude.

Import Growth of 60.45% CAGR Signals Rising Demand for Other Passenger Motor Vehicles

India's imports under HSN Code 87039000 have grown at 60.45% CAGR, reaching ₹15.06 Crore in FY 2025-26.

HSN Code 87039000 Contributes 0.01% of Sub-Chapter 8703 Exports — Ranked #24

Among the 65 HSN codes under Sub-Chapter 8703, HSN Code 87039000 ranks #24 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.17% share (rank #11).

Frequently Asked Questions

Clear answers to common queries about HSN Code 87039000 and GST compliance.

What products are classified under HSN 87039000 ?

It includes Hybrid Vehicles (<=5 Tonnes GVW)

How much GST applies to Motor Vehicles for Transport of Persons / Other?

Under HSN 87039000, Motor Vehicles for Transport of Persons / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Motor Vehicles for Transport of Persons / Other?

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.

Do e‑way bill and e‑invoice apply for Motor Vehicles for Transport of Persons / Other?

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 Motor Vehicles for Transport of Persons / Other is sold with other items?

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

Any common misclassification issue with Motor Vehicles for Transport of Persons / Other?

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

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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.