HSN Code 87042100 represents Diesel Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes under GST classification. This code helps businesses identify Diesel Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes correctly for billing, taxation, and trade. With HSN Code 87042100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Diesel Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 87042100 relates to the following description.
Description of Goods
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes
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
9%
SGST
9%
IGST
18%
CESS
0%
Diesel Goods Vehicles, Gross Vehicle Weight Up to 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
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
Other with only electric motor for propulsion
Other : Lorries and trucks: Refrigerated
Other : Lorries and trucks: Electrically operated
Other : Lorries and trucks: Other
Other : Other
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
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
Other with only electric motor for propulsion
Other : Lorries and trucks: Refrigerated
Other : Lorries and trucks: Electrically operated
Other : Lorries and trucks: Other
Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹3,963 Cr
0.1016% of India’s total exports
India’s Imports
FY 2025-26₹18 Cr
0.0003% of India’s total imports
Trade Balance
FY 2025-26₹3,945 Cr
Surplus rank #98 of 12872 HSN codes
% of Sub-Chapter 8704
FY 2025-2629.02%
Share of Sub-Chapter 8704’s total exports in FY 2025-26
Import side: 2.15% of Sub-Chapter 8704’s imports
Rank Within Sub-Chapter 8704
FY 2025-26#2 of 32
Position by export value among HSN codes in Sub-Chapter 8704
Import-side rank: #7 of 32
At a glance
#146
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+43.60%
Peak Growth Year
FY 2024-25 · strongest single-year move
29.02%
Contribution to Sub-Ch. 8704
Share of Sub-Chapter 8704 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 8704
Balance
+3,897.41
Exports
3,902.93 ₹ Cr
0.1078% share
— YoY
26.18% of Sub-Ch. 8704
Imports
5.52 ₹ Cr
0.0001% share
— YoY
1.33% of Sub-Ch. 8704
Balance
+3,169.30
Exports
3,174.40 ₹ Cr
0.0877% share
−18.67% YoY
27.34% of Sub-Ch. 8704
Imports
5.10 ₹ Cr
0.0001% share
−7.61% YoY
1.20% of Sub-Ch. 8704
Balance
+4,556.11
Exports
4,558.47 ₹ Cr
0.1239% share
+43.60% YoY
35.29% of Sub-Ch. 8704
Imports
2.36 ₹ Cr
0.0000% share
−53.73% YoY
0.37% of Sub-Ch. 8704
Balance
+3,945.00
Exports
3,963.33 ₹ Cr
0.1016% share
−13.06% YoY
29.02% of Sub-Ch. 8704
Imports
18.33 ₹ Cr
0.0003% share
+676.69% YoY
2.15% of Sub-Ch. 8704
reference, FY 2025-26
Export
₹13,655.88 Cr
Import
₹853.77 Cr
Trade Balance
+12,802.11
India exported ₹3,963.33 Crore worth of Diesel Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes in FY 2025-26. Multi-year trend data is being compiled for this hsn code.
In FY 2025-26, HSN Code 87042100 ranks #146 out of 12872 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #2 of 32. By trade surplus, it ranks #98 of 12872.
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.
In FY 2025-26, India's exports of ₹3,963.33 Cr exceeded imports of ₹18.33 Cr, resulting in a trade surplus of ₹3,945.00 Crore — ranking #98 of 12872 by surplus magnitude.
Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87042100 ranks #2 by export value — accounting for 29.02% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 2.15% share (rank #7).
Clear answers to common queries about HSN Code 87042100 and GST compliance.
It includes Hybrid Vehicles (>20 Tonnes GVW)
Under HSN 87042100, Diesel Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diesel Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes; Nil for exempt items if applicable).