--- title: "HSN Code for Vehicles | Electrical | HSN 87091100 GST Rate" description: "Find HSN and GST Rates for 87091100 related to Vehicles | Electrical with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87091100/" --- # HSN Code 87091100: Vehicles | Electrical - [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 8709: Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Vehicles : Electrical | 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 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. ## India's trade performance: HSN Code 87091100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹33 Cr (+1,353.57% YoY) — 0.0009% of India's total exports - Imports: ₹26 Cr (−43.44% YoY) — 0.0004% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3587 of 12657 HSN codes - Share of Sub-Chapter 8709: 20.57% of its exports; import side 16.36% - Rank within Sub-Chapter 8709: #2 of 3 by export value; import-side #3 ### Key metrics - Export CAGR: 122.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4211 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,353.57% in FY 2024-25 - Contribution to Sub-Ch. 8709: 20.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87091100 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. 8709 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8709 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.66% | 30.22 | 0.0008% | — | 37.65% | −29.95 | #8626 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +37.04% | 1.68% | 16.05 | 0.0005% | −46.89% | 10.21% | −15.68 | #8433 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −10.81% | 1.61% | 7.44 | 0.0003% | −53.64% | 8.18% | −7.11 | #8538 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −45.45% | 0.83% | 17.81 | 0.0004% | +139.38% | 17.88% | −17.63 | #9254 | | FY 2022-23 | 1.04 | 0.0000% | +477.78% | 2.63% | 279.02 | 0.0049% | +1,466.65% | 67.21% | −277.98 | #8070 | | FY 2023-24 | 2.24 | 0.0001% | +115.38% | 2.70% | 46.09 | 0.0008% | −83.48% | 17.95% | −43.85 | #7467 | | FY 2024-25 | 32.56 | 0.0009% | +1,353.57% | 20.57% | 26.07 | 0.0004% | −43.44% | 16.36% | +6.49 | #4211 | - CAGR (7-year): exports 122.27%/yr, imports -2.43%/yr (consistently Surplus) ## Key trade insights: HSN Code 87091100 export-import analysis ### Consistent export growth: 122.27% CAGR over 7 years India's exports under HSN Code 87091100 have grown at a compound annual rate of 122.27% over 7 fiscal years, rising from ₹0.27 Crore in FY 2018-19 to ₹32.56 Crore in FY 2024-25. ### HSN Code 87091100 ranked #4211 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87091100 ranks #4211 out of 12657 HSN codes by total export value. Within Sub-Chapter 8709, it ranks #2 of 3. By trade surplus, it ranks #3587 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 87091100 exports The strongest single-year export movement for HSN Code 87091100 was recorded in FY 2024-25, when exports surged by 1,353.57% over the prior year. ### India maintains a trade surplus of ₹6.49 Crore in HSN Code 87091100 goods In FY 2024-25, India's exports of ₹32.56 Cr exceeded imports of ₹26.07 Cr, resulting in a trade surplus of ₹6.49 Crore — ranking #3587 of 12657 by surplus magnitude. ### Import growth of -2.43% CAGR signals stable import dependency for Vehicles | Electrical India's imports under HSN Code 87091100 have grown at -2.43% CAGR, reaching ₹26.07 Crore in FY 2024-25. ### HSN Code 87091100 contributes 20.57% of Sub-Chapter 8709 exports — ranked #2 Among the 3 HSN codes under Sub-Chapter 8709, HSN Code 87091100 ranks #2 by export value — accounting for 20.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.36% share (rank #3). ## Related HSN Codes in Sub-Chapter 8709 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 87099000: Motor Vehicle Parts - Other Miscellaneous](https://busy.in/hsn/hsn-87099000/) | ₹114 Cr | | #2 | HSN Code 87091100: Vehicles \| Electrical (this hsn code) | ₹33 Cr | | #3 | [HSN Code 87091900: Vehicles \| Other](https://busy.in/hsn/hsn-87091900/) | ₹12 Cr |