--- title: "HSN Code for Concrete-mixer lorries | HSN 87054000 GST Rate" description: "Find HSN and GST Rates for 87054000 related to Concrete-mixer lorries with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87054000/" --- # HSN Code 87054000: Concrete-mixer lorries - [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 8705: Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Concrete-mixer lorries | 9% | 9% | 18% | 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 87054000 ? It includes Chassis (Other vehicles) ### How much GST applies to Concrete-mixer lorries? Under HSN 87054000, Concrete-mixer lorries attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Concrete-mixer lorries? 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 Concrete-mixer lorries is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Concrete-mixer lorries; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Concrete-mixer lorries? 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. ### Do e‑way bill and e‑invoice apply for Concrete-mixer lorries? 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 Concrete-mixer lorries? 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 87054000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹51 Cr (−7.09% YoY) — 0.0014% of India's total exports - Imports: ₹17 Cr (+202.80% YoY) — 0.0003% of India's total imports - Trade balance: ₹34 Cr (Surplus); surplus rank #2431 of 12657 HSN codes - Share of Sub-Chapter 8705: 10.96% of its exports; import side 2.51% - Rank within Sub-Chapter 8705: #1 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: -10.69% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3583 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +184.52% in FY 2020-21 - Contribution to Sub-Ch. 8705: 10.96% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87054000 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. 8705 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8705 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 101.46 | 0.0044% | — | 40.25% | Nil | 0.0000% | — | 0.00% | +101.46 | #2002 | | FY 2019-20 | 32.42 | 0.0015% | −68.05% | 19.31% | 1.90 | 0.0001% | — | 0.36% | +30.52 | #3499 | | FY 2020-21 | 92.24 | 0.0043% | +184.52% | 35.21% | < ₹1 Crore | 0.0000% | −88.42% | 0.09% | +92.02 | #2165 | | FY 2021-22 | 105.03 | 0.0033% | +13.87% | 24.57% | 24.44 | 0.0005% | +11,009.09% | 9.40% | +80.59 | #2347 | | FY 2022-23 | 101.53 | 0.0028% | −3.33% | 25.47% | 32.24 | 0.0006% | +31.91% | 8.49% | +69.29 | #2508 | | FY 2023-24 | 55.41 | 0.0015% | −45.43% | 14.33% | 5.72 | 0.0001% | −82.26% | 1.43% | +49.69 | #3381 | | FY 2024-25 | 51.48 | 0.0014% | −7.09% | 10.96% | 17.32 | 0.0003% | +202.80% | 2.51% | +34.16 | #3583 | - CAGR (7-year): exports -10.69%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 87054000 export-import analysis ### Export decline: -10.69% CAGR over 7 years India's exports under HSN Code 87054000 have declined at a compound annual rate of -10.69% over 7 fiscal years, falling from ₹101.46 Crore in FY 2018-19 to ₹51.48 Crore in FY 2024-25. ### HSN Code 87054000 ranked #3583 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87054000 ranks #3583 out of 12657 HSN codes by total export value. Within Sub-Chapter 8705, it ranks #1 of 5. By trade surplus, it ranks #2431 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 87054000 exports The strongest single-year export movement for HSN Code 87054000 was recorded in FY 2020-21, when exports surged by 184.52% over the prior year. ### India maintains a trade surplus of ₹34.16 Crore in HSN Code 87054000 goods In FY 2024-25, India's exports of ₹51.48 Cr exceeded imports of ₹17.32 Cr, resulting in a trade surplus of ₹34.16 Crore — ranking #2431 of 12657 by surplus magnitude. ### HSN Code 87054000 contributes 10.96% of Sub-Chapter 8705 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 8705, HSN Code 87054000 ranks #1 by export value — accounting for 10.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.51% share (rank #2). ## Related HSN Codes in Sub-Chapter 8705 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 87054000: Concrete-mixer lorries (this hsn code) | ₹51 Cr | | #2 | [HSN Code 87052000: Mobile Drilling Derricks](https://busy.in/hsn/hsn-87052000/) | ₹41 Cr | | #3 | [HSN Code 87053000: Fire Fighting Vehicles](https://busy.in/hsn/hsn-87053000/) | ₹37 Cr | | #4 | [HSN Code 87051000: Crane lorries](https://busy.in/hsn/hsn-87051000/) | ₹3 Cr | | — | [HSN Code 87059000: Motor Vehicle Parts - Other](https://busy.in/hsn/hsn-87059000/) | Nil |