HSN Code 87091100: Vehicles | Electrical

Q: Can we claim ITC on inputs used to trade Vehicles / Electrical?

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

Q: How should mixed supplies be billed when Vehicles / Electrical is sold with other items?

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

Q: Do e‑way bill and e‑invoice apply for Vehicles / Electrical?

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.

HSN Code 87091100 represents Vehicles | Electrical under GST classification. This code helps businesses identify Vehicles | Electrical correctly for billing, taxation, and trade. With HSN Code 87091100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vehicles | Electrical.

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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	8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles	Vehicles : Electrical 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

Vehicles : Electrical

Chapter

87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8709 – Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

CGST 2.5%

SGST 2.5%

IGST 5%

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)

HSN Code	Description
87091900	Vehicles : Other
87099000	Parts

HSN Code 87091900

Vehicles : Other

HSN Code 87099000

Parts

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What products are classified under HSN 87091100 ?

It includes Scooters (<=75cc)

Can we claim ITC on inputs used to trade Vehicles / Electrical?

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 Vehicles / Electrical is sold with other items?

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

Do e‑way bill and e‑invoice apply for Vehicles / Electrical?

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.

How much GST applies to Vehicles / Electrical?

Under HSN 87091100, Vehicles / Electrical attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Vehicles / Electrical?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

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.

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