--- title: "HSN Code for Other with only electric motor for propulsion | HSN 87046000 GST Rate" description: "Find HSN and GST Rates for 87046000 related to Other with only electric motor for propulsion with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87046000/" --- # HSN Code 87046000: Other with only electric motor for propulsion - [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 only electric motor for propulsion | 2.5% | 2.5% | 5% | 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 87046000 ? It includes Fire Fighting Vehicles ### How much GST applies to Other with only electric motor for propulsion? Under HSN 87046000, Other with only electric motor for propulsion attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other with only electric motor for propulsion? 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. ### Can we claim ITC on inputs used to trade Other with only electric motor for propulsion? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other with only electric motor for propulsion? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other with only electric motor for propulsion? 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 Other with only electric motor for propulsion is sold with other items? 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). ## India's trade performance: HSN Code 87046000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+193.56% YoY) — 0.0003% of India's total exports - Imports: ₹79 Cr (+1,061.64% YoY) — 0.0013% of India's total imports - Trade balance: −₹67 Cr (Deficit); surplus rank #10471 of 12657 HSN codes - Share of Sub-Chapter 8704: 0.10% of its exports; import side 12.54% - Rank within Sub-Chapter 8704: #6 of 32 by export value; import-side #3 ### Key metrics - National export rank: #5539 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +721.57% in FY 2023-24 - Contribution to Sub-Ch. 8704: 0.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87046000 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 | < ₹1 Crore | 0.0000% | — | 0.00% | 13.48 | 0.0002% | — | 3.25% | −12.97 | #8657 | | FY 2023-24 | 4.19 | 0.0001% | +721.57% | 0.04% | 6.83 | 0.0001% | −49.33% | 1.61% | −2.64 | #6791 | | FY 2024-25 | 12.30 | 0.0003% | +193.56% | 0.10% | 79.34 | 0.0013% | +1,061.64% | 12.54% | −67.04 | #5539 | ## Key trade insights: HSN Code 87046000 export-import analysis ### Export snapshot for HSN Code 87046000 India exported ₹12.30 Crore worth of Other with only electric motor for propulsion in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 87046000 ranked #5539 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87046000 ranks #5539 out of 12657 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #6 of 32. By trade surplus, it ranks #10471 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 87046000 exports The strongest single-year export movement for HSN Code 87046000 was recorded in FY 2023-24, when exports surged by 721.57% over the prior year. ### India records a trade deficit of ₹67.04 Crore in HSN Code 87046000 goods In FY 2024-25, India's imports of ₹79.34 Cr exceeded exports of ₹12.30 Cr, resulting in a trade deficit of ₹67.04 Crore — ranking #10471 of 12657 by surplus magnitude. ### HSN Code 87046000 contributes 0.10% of Sub-Chapter 8704 exports — ranked #6 Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87046000 ranks #6 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.54% share (rank #3). ## 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 (this hsn code) | ₹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 |