---
title: "HSN Code for Chassis (Three-wheeled motor vehicle) | HSN 87060041 GST Rate"
description: "Find HSN and GST Rates for 87060041 related to Chassis (Three-wheeled motor vehicle) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87060041/"
---

# HSN Code 87060041: Chassis (Three-wheeled motor vehicle)

- [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 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: For the motor vehicles of heading 8704: For three-wheeled motor vehicle | 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 87060041 ?

It includes Bumpers for tractors

### Any common misclassification issue with Chassis (Three-wheeled motor vehicle)?

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 Chassis (Three-wheeled motor vehicle)?

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 Chassis (Three-wheeled motor vehicle)?

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 Chassis (Three-wheeled motor vehicle) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chassis (Three-wheeled motor vehicle); Nil for exempt items if applicable).

### How much GST applies to Chassis (Three-wheeled motor vehicle)?

Under HSN 87060041, Chassis (Three-wheeled motor vehicle) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Chassis (Three-wheeled motor vehicle)?

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.

## India's trade performance: HSN Code 87060041 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+181.82% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4557 of 12657 HSN codes
- Share of Sub-Chapter 8706: 0.04% of its exports; import side 0.00%
- Rank within Sub-Chapter 8706: #8 of 11 by export value

### Key metrics

- Export CAGR: -25.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8314 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +283.26% in FY 2020-21
- Contribution to Sub-Ch. 8706: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87060041

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. 8706 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8706 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.56 | 0.0002% | — | 0.18% | < ₹1 Crore | 0.0000% | — | 0.06% | +5.50 | #5735 |
| FY 2019-20 | 4.48 | 0.0002% | −19.42% | 0.18% | < ₹1 Crore | 0.0000% | −83.33% | 0.00% | +4.47 | #5994 |
| FY 2020-21 | 17.17 | 0.0008% | +283.26% | 1.45% | Nil | 0.0000% | −100.00% | 0.00% | +17.17 | #4402 |
| FY 2021-22 | 53.14 | 0.0017% | +209.49% | 2.70% | < ₹1 Crore | 0.0000% | — | 0.01% | +53.12 | #3283 |
| FY 2022-23 | 2.75 | 0.0001% | −94.83% | 0.12% | Nil | 0.0000% | −100.00% | 0.00% | +2.75 | #7089 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −88.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.33 | #9115 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +181.82% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.93 | #8314 |

- CAGR (7-year): exports -25.77%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 87060041 export-import analysis

### Export decline: -25.77% CAGR over 7 years

India's exports under HSN Code 87060041 have declined at a compound annual rate of -25.77% over 7 fiscal years, falling from ₹5.56 Crore in FY 2018-19 to ₹0.93 Crore in FY 2024-25.

### HSN Code 87060041 ranked #8314 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87060041 ranks #8314 out of 12657 HSN codes by total export value. Within Sub-Chapter 8706, it ranks #8 of 11. By trade surplus, it ranks #4557 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 87060041 exports

The strongest single-year export movement for HSN Code 87060041 was recorded in FY 2020-21, when exports surged by 283.26% over the prior year.

### India maintains a trade surplus of ₹0.93 Crore in HSN Code 87060041 goods

In FY 2024-25, India's exports of ₹0.93 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.93 Crore — ranking #4557 of 12657 by surplus magnitude.

### HSN Code 87060041 contributes 0.04% of Sub-Chapter 8706 exports — ranked #8

Among the 11 HSN codes under Sub-Chapter 8706, HSN Code 87060041 ranks #8 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 8706

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87060029: Chassis (Other vehicles under 8702)](https://busy.in/hsn/hsn-87060029/) | ₹1,490 Cr |
| #2 | [HSN Code 87060031: Chassis (Three-wheeled vehicles)](https://busy.in/hsn/hsn-87060031/) | ₹357 Cr |
| #3 | [HSN Code 87060019: Chassis (Other tractors)](https://busy.in/hsn/hsn-87060019/) | ₹285 Cr |
| #4 | [HSN Code 87060042: Chassis (Non-petrol vehicles)](https://busy.in/hsn/hsn-87060042/) | ₹202 Cr |
| #5 | [HSN Code 87060049: Chassis (Other)](https://busy.in/hsn/hsn-87060049/) | ₹48 Cr |
| #6 | [HSN Code 87060050: Chassis (Vehicles under 8705)](https://busy.in/hsn/hsn-87060050/) | ₹2 Cr |
| #7 | [HSN Code 87060039: Chassis (Other vehicles)](https://busy.in/hsn/hsn-87060039/) | ₹1 Cr |
| #8 | HSN Code 87060041: Chassis (Three-wheeled motor vehicle) (this hsn code) | < ₹1 Crore |
| #9 | [HSN Code 87060011: Chassis (Tractors ≤1,800cc)](https://busy.in/hsn/hsn-87060011/) | < ₹1 Crore |
| — | [HSN Code 87060021: Chassis (Vehicles ≤13 persons)](https://busy.in/hsn/hsn-87060021/) | Nil |