HSN Code 87043100 represents Spark-Ignition Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes under GST classification. This code helps businesses identify Spark-Ignition Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes correctly for billing, taxation, and trade. With HSN Code 87043100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Spark-Ignition Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 87043100 relates to the following description.
Description of Goods
Other, with only spark-ignition internal combustion piston engine: 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%
Spark-Ignition 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
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
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
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
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
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India’s Exports
FY 2025-26₹683 Cr
0.0175% of India’s total exports
India’s Imports
FY 2025-26₹17 Cr
0.0002% of India’s total imports
Trade Balance
FY 2025-26₹667 Cr
Surplus rank #543 of 12872 HSN codes
% of Sub-Chapter 8704
FY 2025-265.00%
Share of Sub-Chapter 8704’s total exports in FY 2025-26
Import side: 1.94% of Sub-Chapter 8704’s imports
Rank Within Sub-Chapter 8704
FY 2025-26#5 of 32
Position by export value among HSN codes in Sub-Chapter 8704
Import-side rank: #8 of 32
At a glance
#849
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+213.22%
Peak Growth Year
FY 2023-24 · strongest single-year move
5.00%
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
+153.22
Exports
154.23 ₹ Cr
0.0043% share
— YoY
1.03% of Sub-Ch. 8704
Imports
1.01 ₹ Cr
0.0000% share
— YoY
0.24% of Sub-Ch. 8704
Balance
+482.07
Exports
483.08 ₹ Cr
0.0134% share
+213.22% YoY
4.16% of Sub-Ch. 8704
Imports
1.01 ₹ Cr
0.0000% share
0.00% YoY
0.24% of Sub-Ch. 8704
Balance
+512.59
Exports
515.69 ₹ Cr
0.0140% share
+6.75% YoY
3.99% of Sub-Ch. 8704
Imports
3.10 ₹ Cr
0.0001% share
+206.93% YoY
0.49% of Sub-Ch. 8704
Balance
+666.89
Exports
683.43 ₹ Cr
0.0175% share
+32.53% YoY
5.00% of Sub-Ch. 8704
Imports
16.54 ₹ Cr
0.0002% share
+433.55% YoY
1.94% of Sub-Ch. 8704
reference, FY 2025-26
Export
₹13,655.88 Cr
Import
₹853.77 Cr
Trade Balance
+12,802.11
India exported ₹683.43 Crore worth of Spark-Ignition 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 87043100 ranks #849 out of 12872 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #5 of 32. By trade surplus, it ranks #543 of 12872.
The strongest single-year export movement for HSN Code 87043100 was recorded in FY 2023-24, when exports surged by 213.22% over the prior year.
In FY 2025-26, India's exports of ₹683.43 Cr exceeded imports of ₹16.54 Cr, resulting in a trade surplus of ₹666.89 Crore — ranking #543 of 12872 by surplus magnitude.
Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87043100 ranks #5 by export value — accounting for 5.00% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.94% share (rank #8).
Clear answers to common queries about HSN Code 87043100 and GST compliance.
It includes Other with only electric motor for propulsion
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spark-Ignition Goods Vehicles, Gross Vehicle Weight Up to 5 Tonnes; Nil for exempt items if applicable).
Under HSN 87043100, Spark-Ignition 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.