---
title: "HSN Code for Hybrid Vehicle (>5 Tonnes) | HSN 87045200 GST Rate"
description: "Find HSN and GST Rates for 87045200 related to Hybrid Vehicle (>5 Tonnes) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87045200/"
---

# HSN Code 87045200: Hybrid Vehicle (>5 Tonnes)

- [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 spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. 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 87045200 ?

It includes Mobile Drilling Derricks

### Does packaging or labelling change the GST for Hybrid Vehicle (>5 Tonnes)?

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.

### Can we claim ITC on inputs used to trade Hybrid Vehicle (>5 Tonnes)?

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 Vehicle (>5 Tonnes) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hybrid Vehicle (>5 Tonnes); Nil for exempt items if applicable).

### Any common misclassification issue with Hybrid Vehicle (>5 Tonnes)?

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 Hybrid Vehicle (>5 Tonnes)?

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.