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

HSN Code 87041090 represents Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes) under GST classification. This code helps businesses identify Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes) correctly for billing, taxation, and trade. With HSN Code 87041090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes).

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Description of Goods for HSN Code 87041090

HSN Code 87041090 relates to the following description.

Description of Goods

Other

Chapter

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

Sub Chapter

8704 - Motor vehicles for the transport of goods

CGST

14%

SGST

14%

IGST

28%

CESS

0%

What does HSN Code 87041090 not include?

Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes) does not include products with the following descriptions.

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

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes refrigerated

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes other

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: refrigerated

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: other

Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes other

Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other

Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other

Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes

Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 20 tonnes

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes

India’s Trade Performance — HSN Code 87041090 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

< ₹1 Crore

−95.95% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹125 Cr

+800.94% vs FY 2023-24

0.0021% of India’s total imports

Trade Balance

FY 2024-25

−₹125 Cr

Trade Deficit

Surplus rank #10972 of 12657 HSN codes

% of Sub-Chapter 8704

FY 2024-25

0.00%

Share of Sub-Chapter 8704’s total exports in FY 2024-25

Import side: 19.77% of Sub-Chapter 8704’s imports

Rank Within Sub-Chapter 8704

FY 2024-25

#10 of 32

Position by export value among HSN codes in Sub-Chapter 8704

Import-side rank: #2 of 32

At a glance

−65.68%

Export CAGR

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

#9301

National Export Rank

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

+30,800.00%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.00%

Contribution to Sub-Ch. 8704

Share of Sub-Chapter 8704 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1576

Balance

−118.06

Exports

152.94 ₹ Cr

0.0067% share

YoY

1.64% of Sub-Ch. 8704

Imports

271.00 ₹ Cr

0.0076% share

YoY

68.10% of Sub-Ch. 8704

FY 2019-20 Exp. Rank #3837

Balance

−130.79

Exports

24.77 ₹ Cr

0.0011% share

−83.80% YoY

0.41% of Sub-Ch. 8704

Imports

155.56 ₹ Cr

0.0046% share

−42.60% YoY

31.72% of Sub-Ch. 8704

FY 2020-21 Exp. Rank #5238

Balance

−69.22

Exports

8.86 ₹ Cr

0.0004% share

−64.23% YoY

0.17% of Sub-Ch. 8704

Imports

78.08 ₹ Cr

0.0027% share

−49.81% YoY

7.74% of Sub-Ch. 8704

FY 2021-22 Exp. Rank #3338

Balance

−46.10

Exports

50.87 ₹ Cr

0.0016% share

+474.15% YoY

0.46% of Sub-Ch. 8704

Imports

96.97 ₹ Cr

0.0021% share

+24.19% YoY

17.87% of Sub-Ch. 8704

FY 2022-23 Exp. Rank #10152

Balance

+0.02

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−99.96% YoY

0.00% of Sub-Ch. 8704

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8704

FY 2023-24 Exp. Rank #6320

Balance

−7.71

Exports

6.18 ₹ Cr

0.0002% share

+30,800.00% YoY

0.05% of Sub-Ch. 8704

Imports

13.89 ₹ Cr

0.0002% share

YoY

3.28% of Sub-Ch. 8704

FY 2024-25 Exp. Rank #9301

Balance

−124.89

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−95.95% YoY

0.00% of Sub-Ch. 8704

Imports

125.14 ₹ Cr

0.0021% share

+800.94% YoY

19.77% of Sub-Ch. 8704

CAGR · 7-Year

Exports

−65.68% /yr

Imports

−12.08% /yr

Consistently Deficit
Sub-Chapter 8704 total

reference, FY 2024-25

Export

₹12,917.40 Cr

Import

₹632.92 Cr

Trade Balance

+12,284.48

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87041090 and GST compliance.

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.

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.