HSN Code 87044100: Hybrid Vehicles (<=5 Tonnes GVW)

Q: What products are classified under HSN 87044100 ?

It includes Other: Lorries and trucks: Electrically operated

Q: How much GST applies to Hybrid Vehicles (<=5 Tonnes GVW)?

Under HSN 87044100, Hybrid Vehicles (<=5 Tonnes GVW) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Q: Any common misclassification issue with Hybrid 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.

Q: Can we claim ITC on inputs used to trade Hybrid 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.

Q: Does packaging or labelling change the GST for Hybrid 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.

Q: How should mixed supplies be billed when Hybrid 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 Hybrid Vehicles (<=5 Tonnes GVW); Nil for exempt items if applicable).

HSN Code 87044100 represents Hybrid Vehicles (<=5 Tonnes GVW) under GST classification. This code helps businesses identify Hybrid Vehicles (<=5 Tonnes GVW) correctly for billing, taxation, and trade. With HSN Code 87044100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Hybrid Vehicles (<=5 Tonnes GVW).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	8704	Motor vehicles for the transport of goods	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 CESS: 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)	14%	14%	28%	See note

Description of goods

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

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 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)

HSN Code	Description
87041010	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
87041090	Other
87042100	Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes
87042110	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
87042120	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
87042190	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
87042200	Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
87042211	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
87042219	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
87042290	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
87042300	Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes
87042311	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
87042319	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
87042390	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
87043100	Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes
87043110	Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated
87043120	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
87043190	Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other
87043200	Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes
87043211	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
87043219	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
87043290	Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other
87044200	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
87044300	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
87045100	Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes
87045200	Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes
87046000	Other with only electric motor for propulsion
87049011	Other : Lorries and trucks: Refrigerated
87049012	Other : Lorries and trucks: Electrically operated
87049019	Other : Lorries and trucks: Other
87049090	Other : Other

HSN Code 87041010

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

HSN Code 87041090

Other

HSN Code 87042100

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes

HSN Code 87042110

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

HSN Code 87042120

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

HSN Code 87042190

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

HSN Code 87042200

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

HSN Code 87042211

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

HSN Code 87042219

HSN Code 87042290

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

HSN Code 87042300

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes

HSN Code 87042311

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

HSN Code 87042319

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

HSN Code 87042390

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

HSN Code 87043100

Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes

HSN Code 87043110

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated

HSN Code 87043120

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

HSN Code 87043190

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other

HSN Code 87043200

Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes

HSN Code 87043211

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

HSN Code 87043219

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

HSN Code 87043290

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other

HSN Code 87044200

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

HSN Code 87044300

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

HSN Code 87045100

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes

HSN Code 87045200

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes

HSN Code 87046000

Other with only electric motor for propulsion

HSN Code 87049011

Other : Lorries and trucks: Refrigerated

HSN Code 87049012

Other : Lorries and trucks: Electrically operated

HSN Code 87049019

Other : Lorries and trucks: Other

HSN Code 87049090

Other : Other

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What products are classified under HSN 87044100 ?

It includes Other: Lorries and trucks: Electrically operated

How much GST applies to Hybrid Vehicles (<=5 Tonnes GVW)?

Under HSN 87044100, Hybrid Vehicles (<=5 Tonnes GVW) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Hybrid 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.

Can we claim ITC on inputs used to trade Hybrid 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.

Does packaging or labelling change the GST for Hybrid 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 Hybrid 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 Hybrid Vehicles (<=5 Tonnes GVW); Nil for exempt items if applicable).

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.

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