HSN Code 87043100: Other Spark-Ignition Vehicles (≤5 Tonnes GVW)

HSN Code 87043100 represents Other Spark-Ignition Vehicles (≤5 Tonnes GVW) under GST classification. This code helps businesses identify Other Spark-Ignition Vehicles (≤5 Tonnes GVW) 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 Other Spark-Ignition Vehicles (≤5 Tonnes GVW).

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Description of Goods for HSN Code 87043100

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

14%

SGST

14%

IGST

28%

CESS

See note

CESS note

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)

What does HSN Code 87043100 not include?

Other Spark-Ignition Vehicles (≤5 Tonnes GVW) 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

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 87043100 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

₹516 Cr

+6.75% vs FY 2023-24

0.0140% of India’s total exports

India’s Imports

FY 2024-25

₹3 Cr

+206.93% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

₹513 Cr

Trade Surplus

Surplus rank #624 of 12657 HSN codes

% of Sub-Chapter 8704

FY 2024-25

3.99%

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

Import side: 0.49% of Sub-Chapter 8704’s imports

Rank Within Sub-Chapter 8704

FY 2024-25

#5 of 32

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

Import-side rank: #8 of 32

At a glance

#989

National Export Rank

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

+213.22%

Peak Growth Year

FY 2023-24 · strongest single-year move

3.99%

Contribution to Sub-Ch. 8704

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

India Export-Import Trade Statistics for HSN Code 87043100

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

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

FY 2019-20

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

FY 2020-21

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

FY 2021-22

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

FY 2022-23 Exp. Rank #2022

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

FY 2023-24 Exp. Rank #988

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

FY 2024-25 Exp. Rank #989

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

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 87043100 Export-Import Analysis

Export Snapshot for HSN Code 87043100

India exported ₹515.69 Crore worth of Other Spark-Ignition Vehicles (≤5 Tonnes GVW) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

HSN Code 87043100 Ranked #989 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 87043100 ranks #989 out of 12657 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #5 of 32. By trade surplus, it ranks #624 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 87043100 Exports

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.

India Maintains a Trade Surplus of ₹512.59 Crore in HSN Code 87043100 Goods

In FY 2024-25, India's exports of ₹515.69 Cr exceeded imports of ₹3.10 Cr, resulting in a trade surplus of ₹512.59 Crore — ranking #624 of 12657 by surplus magnitude.

HSN Code 87043100 Contributes 3.99% of Sub-Chapter 8704 Exports — Ranked #5

Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87043100 ranks #5 by export value — accounting for 3.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.49% share (rank #8).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87043100 and GST compliance.

What products are classified under HSN 87043100 ?

It includes Other with only electric motor for propulsion

Any common misclassification issue with Other Spark-Ignition Vehicles (≤5 Tonnes GVW)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Do e‑way bill and e‑invoice apply for Other Spark-Ignition Vehicles (≤5 Tonnes GVW)?

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 Other Spark-Ignition Vehicles (≤5 Tonnes GVW)?

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 Other Spark-Ignition Vehicles (≤5 Tonnes GVW) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Spark-Ignition Vehicles (≤5 Tonnes GVW); Nil for exempt items if applicable).

How much GST applies to Other Spark-Ignition Vehicles (≤5 Tonnes GVW)?

Under HSN 87043100, Other Spark-Ignition Vehicles (≤5 Tonnes GVW) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Other Spark-Ignition Vehicles (≤5 Tonnes GVW)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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.