Find GST Rates & HSN

HSN Code 87049090: Other Motor Vehicles for Goods Transport

HSN Code 87049090 represents Other Motor Vehicles for Goods Transport under GST classification. This code helps businesses identify Other Motor Vehicles for Goods Transport correctly for billing, taxation, and trade. With HSN Code 87049090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Motor Vehicles for Goods Transport.

Free Live Demo Available Today

Don’t Let HSN Mistakes Affect Your GST Filing

Manage correct HSN codes and GST rates with BUSY.

Trusted by 6,00,000+ Users
4.5 Google Rating
40K+ Monthly Downloads
Free Mobile App
+91

* No credit card required

Description of Goods for HSN Code 87049090

HSN Code 87049090 relates to the following description.

Description of Goods

Other : Other

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 87049090 not include?

Other Motor Vehicles for Goods Transport does not include products with the following descriptions.

HSN Code 87041010

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

HSN Code 87042100

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes

HSN Code 87042110

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

HSN Code 87042120

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

HSN Code 87042190

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

HSN Code 87042200

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

HSN Code 87042211

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

HSN Code 87042219

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

HSN Code 87042290

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

HSN Code 87042300

Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes

HSN Code 87042311

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

HSN Code 87042319

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

HSN Code 87042390

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

HSN Code 87043100

Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes

HSN Code 87043110

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated

HSN Code 87043120

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

HSN Code 87043190

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other

HSN Code 87043200

Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes

HSN Code 87043211

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

HSN Code 87043219

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

HSN Code 87043290

Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other

HSN Code 87044100

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

HSN Code 87044200

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

HSN Code 87044300

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

HSN Code 87045100

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes

HSN Code 87045200

Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91

* No credit card required

India’s Trade Performance — HSN Code 87049090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹5 Cr

+57.06% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹56 Cr

+808.72% vs FY 2024-25

0.0008% of India’s total imports

Trade Balance

FY 2025-26

−₹51 Cr

Trade Deficit

Surplus rank #10329 of 12872 HSN codes

% of Sub-Chapter 8704

FY 2025-26

0.04%

Share of Sub-Chapter 8704’s total exports in FY 2025-26

Import side: 6.59% of Sub-Chapter 8704’s imports

Rank Within Sub-Chapter 8704

FY 2025-26

#9 of 32

Position by export value among HSN codes in Sub-Chapter 8704

Import-side rank: #4 of 32

At a glance

0.73%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#6719

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+2,051.44%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.04%

Contribution to Sub-Ch. 8704

Share of Sub-Chapter 8704 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 87049090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #5863

Balance

−11.10

Exports

4.97 ₹ Cr

0.0002% share

— YoY

0.05% of Sub-Ch. 8704

Imports

16.07 ₹ Cr

0.0004% share

— YoY

4.04% of Sub-Ch. 8704

FY 2019-20 Exp. Rank #6552

Balance

−35.03

Exports

2.81 ₹ Cr

0.0001% share

−43.46% YoY

0.05% of Sub-Ch. 8704

Imports

37.84 ₹ Cr

0.0011% share

+135.47% YoY

7.72% of Sub-Ch. 8704

FY 2020-21 Exp. Rank #6938

Balance

+0.86

Exports

2.08 ₹ Cr

0.0001% share

−25.98% YoY

0.04% of Sub-Ch. 8704

Imports

1.22 ₹ Cr

0.0000% share

−96.78% YoY

0.12% of Sub-Ch. 8704

FY 2021-22 Exp. Rank #3511

Balance

+44.64

Exports

44.75 ₹ Cr

0.0014% share

+2,051.44% YoY

0.41% of Sub-Ch. 8704

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−90.98% YoY

0.02% of Sub-Ch. 8704

FY 2022-23 Exp. Rank #2517

Balance

+100.91

Exports

100.91 ₹ Cr

0.0028% share

+125.50% YoY

0.68% of Sub-Ch. 8704

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 8704

FY 2023-24 Exp. Rank #6512

Balance

+3.14

Exports

5.31 ₹ Cr

0.0001% share

−94.74% YoY

0.05% of Sub-Ch. 8704

Imports

2.17 ₹ Cr

0.0000% share

— YoY

0.51% of Sub-Ch. 8704

FY 2024-25 Exp. Rank #7085

Balance

−2.86

Exports

3.33 ₹ Cr

0.0001% share

−37.29% YoY

0.03% of Sub-Ch. 8704

Imports

6.19 ₹ Cr

0.0001% share

+185.25% YoY

0.98% of Sub-Ch. 8704

FY 2025-26 Exp. Rank #6719

Balance

−51.02

Exports

5.23 ₹ Cr

0.0001% share

+57.06% YoY

0.04% of Sub-Ch. 8704

Imports

56.25 ₹ Cr

0.0008% share

+808.72% YoY

6.59% of Sub-Ch. 8704

CAGR · 8-Year

Exports

0.73% /yr

Imports

19.60% /yr

Consistently Deficit
Sub-Chapter 8704 total

reference, FY 2025-26

Export

₹13,655.88 Cr

Import

₹853.77 Cr

Trade Balance

+12,802.11

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 87049090 Export-Import Analysis

Consistent Export Growth: 0.73% CAGR Over 8 Years

India's exports under HSN Code 87049090 have grown at a compound annual rate of 0.73% over 8 fiscal years, rising from ₹4.97 Crore in FY 2018-19 to ₹5.23 Crore in FY 2025-26.

HSN Code 87049090 Ranked #6719 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 87049090 ranks #6719 out of 12872 HSN codes by total export value. Within Sub-Chapter 8704, it ranks #9 of 32. By trade surplus, it ranks #10329 of 12872.

FY 2021-22 Was the Strongest Growth Year for HSN Code 87049090 Exports

The strongest single-year export movement for HSN Code 87049090 was recorded in FY 2021-22, when exports surged by 2,051.44% over the prior year.

India Records a Trade Deficit of ₹51.02 Crore in HSN Code 87049090 Goods

In FY 2025-26, India's imports of ₹56.25 Cr exceeded exports of ₹5.23 Cr, resulting in a trade deficit of ₹51.02 Crore — ranking #10329 of 12872 by surplus magnitude.

Import Growth of 19.60% CAGR Signals Rising Demand for Other Motor Vehicles for Goods Transport

India's imports under HSN Code 87049090 have grown at 19.60% CAGR, reaching ₹56.25 Crore in FY 2025-26.

HSN Code 87049090 Contributes 0.04% of Sub-Chapter 8704 Exports — Ranked #9

Among the 32 HSN codes under Sub-Chapter 8704, HSN Code 87049090 ranks #9 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 6.59% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 87049090 and GST compliance.

What products are classified under HSN 87049090 ?

It includes Chassis (Other tractors)

Can we claim ITC on inputs used to trade Other Motor Vehicles for Goods Transport?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Other Motor Vehicles for Goods Transport?

Under HSN 87049090, Other Motor Vehicles for Goods Transport attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Other Motor Vehicles for Goods Transport is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Motor Vehicles for Goods Transport; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Other Motor Vehicles for Goods Transport?

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.

Does packaging or labelling change the GST for Other Motor Vehicles for Goods Transport?

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.

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Important Disclaimer

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.