--- title: "HSN Code for Hybrid Vehicles (>5-20 Tonnes GVW) | HSN 87044200 GST Rate" description: "Find HSN and GST Rates for 87044200 related to Hybrid Vehicles (>5-20 Tonnes GVW) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87044200/" --- # HSN Code 87044200: Hybrid Vehicles (>5-20 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. exceeding 5 tonnes but not exceeding 20 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 87044200 ? It includes Other : Lorries and trucks: Other ### How much GST applies to Hybrid Vehicles (>5-20 Tonnes GVW)? Under HSN 87044200, Hybrid Vehicles (>5-20 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 Hybrid Vehicles (>5-20 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. ### How should mixed supplies be billed when Hybrid Vehicles (>5-20 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 (>5-20 Tonnes GVW); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Hybrid Vehicles (>5-20 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. ### Any common misclassification issue with Hybrid Vehicles (>5-20 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. ## India's trade performance: HSN Code 87044200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7727 of 12657 HSN codes - Share of Sub-Chapter 8704: 0.00% of its exports; import side 0.09% ### Key metrics - Peak growth year: −100.00% in FY 2023-24 - Contribution to Sub-Ch. 8704: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87044200 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8704 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8704 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 67.43 | 0.0019% | — | 0.45% | Nil | 0.0000% | — | 0.00% | +67.43 | #3083 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.09% | −0.56 | — | ## Key trade insights: HSN Code 87044200 export-import analysis ### Export snapshot for HSN Code 87044200 India exported ₹0.00 Crore worth of Hybrid Vehicles (>5-20 Tonnes GVW) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 87044200 exports The strongest single-year export movement for HSN Code 87044200 was recorded in FY 2023-24, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.56 Crore in HSN Code 87044200 goods In FY 2024-25, India's imports of ₹0.56 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.56 Crore — ranking #7727 of 12657 by surplus magnitude. ## Related HSN Codes in Sub-Chapter 8704 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 87041010: Dumpers (>8T weight, ≥10T payload)](https://busy.in/hsn/hsn-87041010/) | ₹5,055 Cr | | #2 | [HSN Code 87042100: Vehicles (≤5 tonnes)](https://busy.in/hsn/hsn-87042100/) | ₹4,558 Cr | | #3 | [HSN Code 87042200: Vehicles (>5 tonnes, ≤20 tonnes)](https://busy.in/hsn/hsn-87042200/) | ₹1,968 Cr | | #4 | [HSN Code 87042300: Vehicles (>20 tonnes)](https://busy.in/hsn/hsn-87042300/) | ₹787 Cr | | #5 | [HSN Code 87043100: Other Spark-Ignition Vehicles (≤5 Tonnes GVW)](https://busy.in/hsn/hsn-87043100/) | ₹516 Cr | | #6 | [HSN Code 87046000: Other with only electric motor for propulsion](https://busy.in/hsn/hsn-87046000/) | ₹12 Cr | | #7 | [HSN Code 87044300: Hybrid Vehicles (>20 Tonnes GVW)](https://busy.in/hsn/hsn-87044300/) | ₹10 Cr | | #8 | [HSN Code 87049011: Other \| Grinding Media Balls And Cylpebs](https://busy.in/hsn/hsn-87049011/) | ₹7 Cr | | #9 | [HSN Code 87049090: Other : Other](https://busy.in/hsn/hsn-87049090/) | ₹3 Cr | | #10 | [HSN Code 87041090: Refrigerated Diesel Goods Vehicles (GVW <= 5 Tonnes)](https://busy.in/hsn/hsn-87041090/) | < ₹1 Crore | | — | HSN Code 87044200: Hybrid Vehicles (>5-20 Tonnes GVW) (this hsn code) | Nil |