What products are classified under HSN 87046000 ?
It includes Fire Fighting Vehicles
HSN Code 87046000 represents Other with only electric motor for propulsion under GST classification. This code helps businesses identify Other with only electric motor for propulsion correctly for billing, taxation, and trade. With HSN Code 87046000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other with only electric motor for propulsion.
HSN Code 87046000 relates to the following description:
| 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 only electric motor for propulsion
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)
|
2.5% | 2.5% | 5% | See note |
Description of goods
Other with only electric motor for propulsion
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
Other with only electric motor for propulsion does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 | |
| 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 | |
| Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes | |
| 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 | |
| Other : Lorries and trucks: Refrigerated | |
| Other : Lorries and trucks: Electrically operated | |
| Other : Lorries and trucks: Other | |
| Other : Other |
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
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
Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes
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
Other : Lorries and trucks: Refrigerated
Other : Lorries and trucks: Electrically operated
Other : Lorries and trucks: Other
Other : Other
It includes Fire Fighting Vehicles
Under HSN 87046000, Other with only electric motor for propulsion attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other with only electric motor for propulsion; Nil for exempt items if applicable).
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.