--- title: "HSN Code for Dumpers (>8T weight, ≥10T payload) | HSN 87041010 GST Rate" description: "Find HSN and GST Rates for 87041010 related to Dumpers (>8T weight, ≥10T payload) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87041010/" --- # HSN Code 87041010: Dumpers (>8T weight, ≥10T payload) - [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 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Dumpers designed for off-highway use : With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes | 14% | 14% | 28% | 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) | ## Frequently asked questions ### What products are classified under HSN 87041010 ? It includes Hybrid Vehicles (>5-20 Tonnes GVW) ### Can we claim ITC on inputs used to trade Dumpers (>8T weight, ≥10T payload)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Dumpers (>8T weight, ≥10T payload)? 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 Dumpers (>8T weight, ≥10T payload)? 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. ### How should mixed supplies be billed when Dumpers (>8T weight, ≥10T payload) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dumpers (>8T weight, ≥10T payload); Nil for exempt items if applicable). ### Any common misclassification issue with Dumpers (>8T weight, ≥10T payload)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Dumpers (>8T weight, ≥10T payload)? Under HSN 87041010, Dumpers (>8T weight, ≥10T payload) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 87041010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,055 Cr (−1.82% YoY) — 0.1373% of India's total exports - Imports: ₹311 Cr (+92.52% YoY) — 0.0051% of India's total imports - Trade balance: ₹4,744 Cr (Surplus); surplus rank #73 of 12657 HSN codes - Share of Sub-Chapter 8704: 39.13% of its exports; import side 49.11% - Rank within Sub-Chapter 8704: #1 of 32 by export value; import-side #1 ### Key metrics - Export CAGR: 7.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #96 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +150.29% in FY 2022-23 - Contribution to Sub-Ch. 8704: 39.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87041010 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. 8704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8704 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3,356.06 | 0.1469% | — | 36.04% | 25.80 | 0.0007% | — | 6.48% | +3,330.26 | #92 | | FY 2019-20 | 1,936.92 | 0.0880% | −42.29% | 31.68% | 24.92 | 0.0007% | −3.41% | 5.08% | +1,912.00 | #163 | | FY 2020-21 | 1,278.16 | 0.0594% | −34.01% | 24.68% | 880.55 | 0.0302% | +3,433.51% | 87.34% | +397.61 | #273 | | FY 2021-22 | 2,542.81 | 0.0810% | +98.94% | 23.20% | 339.11 | 0.0074% | −61.49% | 62.50% | +2,203.70 | #182 | | FY 2022-23 | 6,364.47 | 0.1758% | +150.29% | 42.70% | 303.44 | 0.0053% | −10.52% | 73.11% | +6,061.03 | #71 | | FY 2023-24 | 5,148.05 | 0.1423% | −19.11% | 44.34% | 161.44 | 0.0029% | −46.80% | 38.08% | +4,986.61 | #95 | | FY 2024-25 | 5,054.59 | 0.1373% | −1.82% | 39.13% | 310.81 | 0.0051% | +92.52% | 49.11% | +4,743.78 | #96 | - CAGR (7-year): exports 7.06%/yr, imports 51.41%/yr (consistently Surplus) ## Key trade insights: HSN Code 87041010 export-import analysis ### Consistent export growth: 7.06% CAGR over 7 years India's exports under HSN Code 87041010 have grown at a compound annual rate of 7.06% over 7 fiscal years, rising from ₹3,356.06 Crore in FY 2018-19 to ₹5,054.59 Crore in FY 2024-25. ### HSN Code 87041010 ranked #96 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87041010 ranks #96 out of 12657 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #1 of 32. By trade surplus, it ranks #73 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 87041010 exports The strongest single-year export movement for HSN Code 87041010 was recorded in FY 2022-23, when exports surged by 150.29% over the prior year. ### India maintains a trade surplus of ₹4,743.78 Crore in HSN Code 87041010 goods In FY 2024-25, India's exports of ₹5,054.59 Cr exceeded imports of ₹310.81 Cr, resulting in a trade surplus of ₹4,743.78 Crore — ranking #73 of 12657 by surplus magnitude. ### Import growth of 51.41% CAGR signals rising demand for Dumpers (>8T weight, ≥10T payload) India's imports under HSN Code 87041010 have grown at 51.41% CAGR, reaching ₹310.81 Crore in FY 2024-25. ### HSN Code 87041010 contributes 39.13% of Sub-Chapter 8704 exports — ranked #1 Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87041010 ranks #1 by export value — accounting for 39.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 49.11% share (rank #1). ## Related HSN Codes in Sub-Chapter 8704 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 87041010: Dumpers (>8T weight, ≥10T payload) (this hsn code) | ₹5,055 Cr | | #2 | [HSN Code 87042100: Vehicles (≤5 tonnes)](https://busy.in/hsn/hsn-87042100/) | ₹4,558 Cr | | #3 | [HSN Code 87042200: Vehicles (>5 tonnes, ≤20 tonnes)](https://busy.in/hsn/hsn-87042200/) | ₹1,968 Cr | | #4 | [HSN Code 87042300: Vehicles (>20 tonnes)](https://busy.in/hsn/hsn-87042300/) | ₹787 Cr | | #5 | [HSN Code 87043100: Other Spark-Ignition Vehicles (≤5 Tonnes GVW)](https://busy.in/hsn/hsn-87043100/) | ₹516 Cr | | #6 | [HSN Code 87046000: Other with only electric motor for propulsion](https://busy.in/hsn/hsn-87046000/) | ₹12 Cr | | #7 | [HSN Code 87044300: Hybrid Vehicles (>20 Tonnes GVW)](https://busy.in/hsn/hsn-87044300/) | ₹10 Cr | | #8 | [HSN Code 87049011: Other \| Grinding Media Balls And Cylpebs](https://busy.in/hsn/hsn-87049011/) | ₹7 Cr | | #9 | [HSN Code 87049090: Other : Other](https://busy.in/hsn/hsn-87049090/) | ₹3 Cr | | #10 | [HSN Code 87041090: Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87041090/) | < ₹1 Crore |