--- title: "HSN Code for Vehicles | Other | HSN 87091900 GST Rate" description: "Find HSN and GST Rates for 87091900 related to Vehicles | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87091900/" --- # HSN Code 87091900: Vehicles | Other - [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 : Other | 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 87091900 ? It includes Scooters (50-250cc, other): Scoot 50-250 ### How much GST applies to Vehicles / Other? Under HSN 87091900, Vehicles / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Vehicles / Other? 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 Vehicles / Other? 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 Vehicles / Other? 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 Vehicles / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 87091900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (−37.99% YoY) — 0.0003% of India's total exports - Imports: ₹89 Cr (−46.96% YoY) — 0.0015% of India's total imports - Trade balance: −₹77 Cr (Deficit); surplus rank #10592 of 12657 HSN codes - Share of Sub-Chapter 8709: 7.32% of its exports; import side 55.87% - Rank within Sub-Chapter 8709: #3 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 13.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5613 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +291.82% in FY 2023-24 - Contribution to Sub-Ch. 8709: 7.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87091900 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 | 5.35 | 0.0002% | — | 12.99% | 35.17 | 0.0010% | — | 43.82% | −29.82 | #5780 | | FY 2019-20 | 10.10 | 0.0005% | +88.79% | 45.91% | 129.07 | 0.0039% | +266.99% | 82.07% | −118.97 | #4997 | | FY 2020-21 | 7.35 | 0.0003% | −27.23% | 35.82% | 43.53 | 0.0015% | −66.27% | 47.86% | −36.18 | #5459 | | FY 2021-22 | 1.61 | 0.0001% | −78.10% | 7.42% | 63.44 | 0.0014% | +45.74% | 63.68% | −61.83 | #7555 | | FY 2022-23 | 4.77 | 0.0001% | +196.27% | 12.07% | 118.32 | 0.0021% | +86.51% | 28.50% | −113.55 | #6506 | | FY 2023-24 | 18.69 | 0.0005% | +291.82% | 22.53% | 167.84 | 0.0030% | +41.85% | 65.37% | −149.15 | #4864 | | FY 2024-25 | 11.59 | 0.0003% | −37.99% | 7.32% | 89.02 | 0.0015% | −46.96% | 55.87% | −77.43 | #5613 | - CAGR (7-year): exports 13.75%/yr, imports 16.74%/yr (consistently Deficit) ## Key trade insights: HSN Code 87091900 export-import analysis ### Consistent export growth: 13.75% CAGR over 7 years India's exports under HSN Code 87091900 have grown at a compound annual rate of 13.75% over 7 fiscal years, rising from ₹5.35 Crore in FY 2018-19 to ₹11.59 Crore in FY 2024-25. ### HSN Code 87091900 ranked #5613 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87091900 ranks #5613 out of 12657 HSN codes by total export value. Within Sub-Chapter 8709, it ranks #3 of 3. By trade surplus, it ranks #10592 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 87091900 exports The strongest single-year export movement for HSN Code 87091900 was recorded in FY 2023-24, when exports surged by 291.82% over the prior year. ### India records a trade deficit of ₹77.43 Crore in HSN Code 87091900 goods In FY 2024-25, India's imports of ₹89.02 Cr exceeded exports of ₹11.59 Cr, resulting in a trade deficit of ₹77.43 Crore — ranking #10592 of 12657 by surplus magnitude. ### Import growth of 16.74% CAGR signals rising demand for Vehicles | Other India's imports under HSN Code 87091900 have grown at 16.74% CAGR, reaching ₹89.02 Crore in FY 2024-25. ### HSN Code 87091900 contributes 7.32% of Sub-Chapter 8709 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 8709, HSN Code 87091900 ranks #3 by export value — accounting for 7.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.87% share (rank #1). ## 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](https://busy.in/hsn/hsn-87091100/) | ₹33 Cr | | #3 | HSN Code 87091900: Vehicles \| Other (this hsn code) | ₹12 Cr |