---
title: "HSN Code for Refrigerated Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes) | HSN 87042390 GST Rate"
description: "Find HSN and GST Rates for 87042390 related to Refrigerated Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87042390/"
---

# HSN Code 87042390: Refrigerated Spark-Ignition 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 |
| --- | --- | --- | --- | --- |
| 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 | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 87042390 ?

It includes Capacitance Meters

### How much GST applies to Refrigerated Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes)?

Under HSN 87042390, Refrigerated Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Refrigerated Spark-Ignition 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.

### Can we claim ITC on inputs used to trade Refrigerated Spark-Ignition 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.

### Does packaging or labelling change the GST for Refrigerated Spark-Ignition 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.

### How should mixed supplies be billed when Refrigerated Spark-Ignition 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 Spark-Ignition Goods Vehicles (GVW <= 5 Tonnes); Nil for exempt items if applicable).