--- title: "HSN Code for Vehicles (≤5 tonnes) | HSN 87042100 GST Rate" description: "Find HSN and GST Rates for 87042100 related to Vehicles (≤5 tonnes) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87042100/" --- # HSN Code 87042100: Vehicles (≤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, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 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 87042100 ? It includes Hybrid Vehicles (>20 Tonnes GVW) ### How much GST applies to Vehicles (≤5 tonnes)? Under HSN 87042100, Vehicles (≤5 tonnes) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Vehicles (≤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. ### Do e‑way bill and e‑invoice apply for Vehicles (≤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 Vehicles (≤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. ### Any common misclassification issue with Vehicles (≤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. ### How should mixed supplies be billed when Vehicles (≤5 tonnes) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vehicles (≤5 tonnes); Nil for exempt items if applicable). ## India's trade performance: HSN Code 87042100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4,558 Cr (+43.60% YoY) — 0.1239% of India's total exports - Imports: ₹2 Cr (−53.73% YoY) — 0.0000% of India's total imports - Trade balance: ₹4,556 Cr (Surplus); surplus rank #80 of 12657 HSN codes - Share of Sub-Chapter 8704: 35.29% of its exports; import side 0.37% - Rank within Sub-Chapter 8704: #2 of 32 by export value; import-side #9 ### Key metrics - National export rank: #107 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.60% in FY 2024-25 - Contribution to Sub-Ch. 8704: 35.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87042100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 3,902.93 | 0.1078% | — | 26.18% | 5.52 | 0.0001% | — | 1.33% | +3,897.41 | #119 | | FY 2023-24 | 3,174.40 | 0.0877% | −18.67% | 27.34% | 5.10 | 0.0001% | −7.61% | 1.20% | +3,169.30 | #160 | | FY 2024-25 | 4,558.47 | 0.1239% | +43.60% | 35.29% | 2.36 | 0.0000% | −53.73% | 0.37% | +4,556.11 | #107 | ## Key trade insights: HSN Code 87042100 export-import analysis ### Export snapshot for HSN Code 87042100 India exported ₹4,558.47 Crore worth of Vehicles (≤5 tonnes) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 87042100 ranked #107 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87042100 ranks #107 out of 12657 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #2 of 32. By trade surplus, it ranks #80 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 87042100 exports The strongest single-year export movement for HSN Code 87042100 was recorded in FY 2024-25, when exports surged by 43.60% over the prior year. ### India maintains a trade surplus of ₹4,556.11 Crore in HSN Code 87042100 goods In FY 2024-25, India's exports of ₹4,558.47 Cr exceeded imports of ₹2.36 Cr, resulting in a trade surplus of ₹4,556.11 Crore — ranking #80 of 12657 by surplus magnitude. ### HSN Code 87042100 contributes 35.29% of Sub-Chapter 8704 exports — ranked #2 Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87042100 ranks #2 by export value — accounting for 35.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.37% share (rank #9). ## 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) (this hsn code) | ₹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 |