---
title: "HSN Code for Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes) | HSN 87041090 GST Rate"
description: "Find HSN and GST Rates for 87041090 related to Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87041090/"
---

# HSN Code 87041090: Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)

- [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 |
| --- | --- | --- | --- | --- |
| Other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 87041090 ?

It includes Canoes

### Any common misclassification issue with Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)?

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 Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)?

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

### How should mixed supplies be billed when Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)?

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 Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)?

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 87041090 (FY 2024-25)

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

- Exports: < ₹1 Crore (−95.95% YoY) — 0.0000% of India's total exports
- Imports: ₹125 Cr (+800.94% YoY) — 0.0021% of India's total imports
- Trade balance: −₹125 Cr (Deficit); surplus rank #10972 of 12657 HSN codes
- Share of Sub-Chapter 8704: 0.00% of its exports; import side 19.77%
- Rank within Sub-Chapter 8704: #10 of 32 by export value; import-side #2

### Key metrics

- Export CAGR: -65.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30,800.00% in FY 2023-24
- Contribution to Sub-Ch. 8704: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87041090

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 | 152.94 | 0.0067% | — | 1.64% | 271.00 | 0.0076% | — | 68.10% | −118.06 | #1576 |
| FY 2019-20 | 24.77 | 0.0011% | −83.80% | 0.41% | 155.56 | 0.0046% | −42.60% | 31.72% | −130.79 | #3837 |
| FY 2020-21 | 8.86 | 0.0004% | −64.23% | 0.17% | 78.08 | 0.0027% | −49.81% | 7.74% | −69.22 | #5238 |
| FY 2021-22 | 50.87 | 0.0016% | +474.15% | 0.46% | 96.97 | 0.0021% | +24.19% | 17.87% | −46.10 | #3338 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −99.96% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.02 | #10152 |
| FY 2023-24 | 6.18 | 0.0002% | +30,800.00% | 0.05% | 13.89 | 0.0002% | — | 3.28% | −7.71 | #6320 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −95.95% | 0.00% | 125.14 | 0.0021% | +800.94% | 19.77% | −124.89 | #9301 |

- CAGR (7-year): exports -65.68%/yr, imports -12.08%/yr (consistently Deficit)

## Key trade insights: HSN Code 87041090 export-import analysis

### Export decline: -65.68% CAGR over 7 years

India's exports under HSN Code 87041090 have declined at a compound annual rate of -65.68% over 7 fiscal years, falling from ₹152.94 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25.

### HSN Code 87041090 ranked #9301 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87041090 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #10 of 32. By trade surplus, it ranks #10972 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 87041090 exports

The strongest single-year export movement for HSN Code 87041090 was recorded in FY 2023-24, when exports surged by 30,800.00% over the prior year.

### India records a trade deficit of ₹124.89 Crore in HSN Code 87041090 goods

In FY 2024-25, India's imports of ₹125.14 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹124.89 Crore — ranking #10972 of 12657 by surplus magnitude.

### Import growth of -12.08% CAGR signals stable import dependency for Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)

India's imports under HSN Code 87041090 have grown at -12.08% CAGR, reaching ₹125.14 Crore in FY 2024-25.

### HSN Code 87041090 contributes 0.00% of Sub-Chapter 8704 exports — ranked #10

Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87041090 ranks #10 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.77% share (rank #2).

## 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)](https://busy.in/hsn/hsn-87041010/) | ₹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) (this hsn code) | < ₹1 Crore |