HSN Code 87091100: Vehicles | Electrical

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 or export of Vehicles | Electrical.

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Description of Goods for HSN Code 87091100

HSN Code 87091100 relates to the following description.

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

See note

CESS note

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)

What does HSN Code 87091100 not include?

Vehicles | Electrical does not include products with the following descriptions.

India’s Trade Performance — HSN Code 87091100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹33 Cr

+1,353.57% vs FY 2023-24

0.0009% of India’s total exports

India’s Imports

FY 2024-25

₹26 Cr

−43.44% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹6 Cr

Trade Surplus

Surplus rank #3587 of 12657 HSN codes

% of Sub-Chapter 8709

FY 2024-25

20.57%

Share of Sub-Chapter 8709’s total exports in FY 2024-25

Import side: 16.36% of Sub-Chapter 8709’s imports

Rank Within Sub-Chapter 8709

FY 2024-25

#2 of 3

Position by export value among HSN codes in Sub-Chapter 8709

Import-side rank: #3 of 3

At a glance

122.27%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4211

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+1,353.57%

Peak Growth Year

FY 2024-25 · strongest single-year move

20.57%

Contribution to Sub-Ch. 8709

Share of Sub-Chapter 8709 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #8626

Balance

−29.95

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.66% of Sub-Ch. 8709

Imports

30.22 ₹ Cr

0.0008% share

— YoY

37.65% of Sub-Ch. 8709

FY 2019-20 Exp. Rank #8433

Balance

−15.68

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+37.04% YoY

1.68% of Sub-Ch. 8709

Imports

16.05 ₹ Cr

0.0005% share

−46.89% YoY

10.21% of Sub-Ch. 8709

FY 2020-21 Exp. Rank #8538

Balance

−7.11

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−10.81% YoY

1.61% of Sub-Ch. 8709

Imports

7.44 ₹ Cr

0.0003% share

−53.64% YoY

8.18% of Sub-Ch. 8709

FY 2021-22 Exp. Rank #9254

Balance

−17.63

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−45.45% YoY

0.83% of Sub-Ch. 8709

Imports

17.81 ₹ Cr

0.0004% share

+139.38% YoY

17.88% of Sub-Ch. 8709

FY 2022-23 Exp. Rank #8070

Balance

−277.98

Exports

1.04 ₹ Cr

0.0000% share

+477.78% YoY

2.63% of Sub-Ch. 8709

Imports

279.02 ₹ Cr

0.0049% share

+1,466.65% YoY

67.21% of Sub-Ch. 8709

FY 2023-24 Exp. Rank #7467

Balance

−43.85

Exports

2.24 ₹ Cr

0.0001% share

+115.38% YoY

2.70% of Sub-Ch. 8709

Imports

46.09 ₹ Cr

0.0008% share

−83.48% YoY

17.95% of Sub-Ch. 8709

FY 2024-25 Exp. Rank #4211

Balance

+6.49

Exports

32.56 ₹ Cr

0.0009% share

+1,353.57% YoY

20.57% of Sub-Ch. 8709

Imports

26.07 ₹ Cr

0.0004% share

−43.44% YoY

16.36% of Sub-Ch. 8709

CAGR · 7-Year

Exports

122.27% /yr

Imports

−2.43% /yr

Consistently Surplus
Sub-Chapter 8709 total

reference, FY 2024-25

Export

₹158.32 Cr

Import

₹159.34 Cr

Trade Balance

−1.02

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87091100 and GST compliance.

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.