--- title: "HSN Code for Motor Vehicle Parts - Other Miscellaneous | HSN 87099000 GST Rate" description: "Find HSN and GST Rates for 87099000 related to Motor Vehicle Parts - Other Miscellaneous with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87099000/" --- # HSN Code 87099000: Motor Vehicle Parts - Other Miscellaneous - [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 | | --- | --- | --- | --- | --- | | Parts | 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 87099000 ? It includes Motorcycles (<=75cc) ### Do e‑way bill and e‑invoice apply for Motor Vehicle Parts - Other Miscellaneous? 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 Motor Vehicle Parts - Other Miscellaneous? Under HSN 87099000, Motor Vehicle Parts - Other Miscellaneous attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Motor Vehicle Parts - Other Miscellaneous? 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. ### How should mixed supplies be billed when Motor Vehicle Parts - Other Miscellaneous is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor Vehicle Parts - Other Miscellaneous; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Motor Vehicle Parts - Other Miscellaneous? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Motor Vehicle Parts - Other Miscellaneous? 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 87099000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹114 Cr (+84.00% YoY) — 0.0031% of India's total exports - Imports: ₹44 Cr (+3.39% YoY) — 0.0007% of India's total imports - Trade balance: ₹70 Cr (Surplus); surplus rank #1889 of 12657 HSN codes - Share of Sub-Chapter 8709: 72.11% of its exports; import side 27.77% - Rank within Sub-Chapter 8709: #1 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 21.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2490 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +84.07% in FY 2023-24 - Contribution to Sub-Ch. 8709: 72.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87099000 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 | 35.55 | 0.0016% | — | 86.33% | 14.87 | 0.0004% | — | 18.53% | +20.68 | #3352 | | FY 2019-20 | 11.52 | 0.0005% | −67.59% | 52.36% | 12.14 | 0.0004% | −18.36% | 7.72% | −0.62 | #4821 | | FY 2020-21 | 12.83 | 0.0006% | +11.37% | 62.52% | 39.99 | 0.0014% | +229.41% | 43.96% | −27.16 | #4778 | | FY 2021-22 | 19.90 | 0.0006% | +55.11% | 91.75% | 18.37 | 0.0004% | −54.06% | 18.44% | +1.53 | #4608 | | FY 2022-23 | 33.71 | 0.0009% | +69.40% | 85.30% | 17.78 | 0.0003% | −3.21% | 4.28% | +15.93 | #3994 | | FY 2023-24 | 62.05 | 0.0017% | +84.07% | 74.79% | 42.80 | 0.0008% | +140.72% | 16.67% | +19.25 | #3240 | | FY 2024-25 | 114.17 | 0.0031% | +84.00% | 72.11% | 44.25 | 0.0007% | +3.39% | 27.77% | +69.92 | #2490 | - CAGR (7-year): exports 21.47%/yr, imports 19.93%/yr (consistently Surplus) ## Key trade insights: HSN Code 87099000 export-import analysis ### Consistent export growth: 21.47% CAGR over 7 years India's exports under HSN Code 87099000 have grown at a compound annual rate of 21.47% over 7 fiscal years, rising from ₹35.55 Crore in FY 2018-19 to ₹114.17 Crore in FY 2024-25. ### HSN Code 87099000 ranked #2490 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87099000 ranks #2490 out of 12657 HSN codes by total export value. Within Sub-Chapter 8709, it ranks #1 of 3. By trade surplus, it ranks #1889 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 87099000 exports The strongest single-year export movement for HSN Code 87099000 was recorded in FY 2023-24, when exports surged by 84.07% over the prior year. ### India maintains a trade surplus of ₹69.92 Crore in HSN Code 87099000 goods In FY 2024-25, India's exports of ₹114.17 Cr exceeded imports of ₹44.25 Cr, resulting in a trade surplus of ₹69.92 Crore — ranking #1889 of 12657 by surplus magnitude. ### Import growth of 19.93% CAGR signals rising demand for Motor Vehicle Parts - Other Miscellaneous India's imports under HSN Code 87099000 have grown at 19.93% CAGR, reaching ₹44.25 Crore in FY 2024-25. ### HSN Code 87099000 contributes 72.11% of Sub-Chapter 8709 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 8709, HSN Code 87099000 ranks #1 by export value — accounting for 72.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.77% share (rank #2). ## 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 (this hsn code) | ₹114 Cr | | #2 | [HSN Code 87091100: Vehicles \| Electrical](https://busy.in/hsn/hsn-87091100/) | ₹33 Cr | | #3 | [HSN Code 87091900: Vehicles \| Other](https://busy.in/hsn/hsn-87091900/) | ₹12 Cr |