---
title: "HSN Code for Hybrid Vehicles (<=5 Tonnes GVW) | HSN 87044100 GST Rate"
description: "Find HSN and GST Rates for 87044100 related to Hybrid Vehicles (<=5 Tonnes GVW) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87044100/"
---

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

- [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 |
| --- | --- | --- | --- | --- |
| 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 | 14% | 14% | 28% | 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) |

## Frequently asked questions

### 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).