---
title: "HSN Code for Goods transport trailers | HSN 87163900 GST Rate"
description: "Find HSN and GST Rates for 87163900 related to Goods transport trailers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87163900/"
---

# HSN Code 87163900: Goods transport trailers

- [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 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other trailers and semi-trailers for the transport of goods : 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 87163900 ?

It includes Balloons, Dirigibles, and Non-Powered Aircraft

### Does packaging or labelling change the GST for Goods transport trailers?

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.

### Any common misclassification issue with Goods transport trailers?

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

### How much GST applies to Goods transport trailers?

Under HSN 87163900, Goods transport trailers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Goods transport trailers?

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 should mixed supplies be billed when Goods transport trailers is sold with other items?

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

### Can we claim ITC on inputs used to trade Goods transport trailers?

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 87163900 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹95 Cr (+75.18% YoY) — 0.0026% of India's total exports
- Imports: ₹42 Cr (−19.61% YoY) — 0.0007% of India's total imports
- Trade balance: ₹53 Cr (Surplus); surplus rank #2099 of 12657 HSN codes
- Share of Sub-Chapter 8716: 5.61% of its exports; import side 7.41%
- Rank within Sub-Chapter 8716: #3 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 31.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2720 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +133.45% in FY 2022-23
- Contribution to Sub-Ch. 8716: 5.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87163900

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. 8716 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8716 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 18.23 | 0.0008% | — | 2.31% | 20.55 | 0.0006% | — | 5.73% | −2.32 | #4219 |
| FY 2019-20 | 35.88 | 0.0016% | +96.82% | 4.32% | 73.42 | 0.0022% | +257.27% | 19.60% | −37.54 | #3348 |
| FY 2020-21 | 25.07 | 0.0012% | −30.13% | 2.97% | 48.46 | 0.0017% | −34.00% | 12.42% | −23.39 | #3898 |
| FY 2021-22 | 41.22 | 0.0013% | +64.42% | 3.02% | 65.41 | 0.0014% | +34.98% | 12.68% | −24.19 | #3636 |
| FY 2022-23 | 96.23 | 0.0027% | +133.45% | 7.91% | 47.65 | 0.0008% | −27.15% | 8.02% | +48.58 | #2583 |
| FY 2023-24 | 54.47 | 0.0015% | −43.40% | 3.34% | 52.48 | 0.0009% | +10.14% | 8.25% | +1.99 | #3401 |
| FY 2024-25 | 95.42 | 0.0026% | +75.18% | 5.61% | 42.19 | 0.0007% | −19.61% | 7.41% | +53.23 | #2720 |

- CAGR (7-year): exports 31.77%/yr, imports 12.74%/yr (consistently Surplus)

## Key trade insights: HSN Code 87163900 export-import analysis

### Consistent export growth: 31.77% CAGR over 7 years

India's exports under HSN Code 87163900 have grown at a compound annual rate of 31.77% over 7 fiscal years, rising from ₹18.23 Crore in FY 2018-19 to ₹95.42 Crore in FY 2024-25.

### HSN Code 87163900 ranked #2720 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87163900 ranks #2720 out of 12657 HSN codes by total export value. Within Sub-Chapter 8716, it ranks #3 of 10. By trade surplus, it ranks #2099 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 87163900 exports

The strongest single-year export movement for HSN Code 87163900 was recorded in FY 2022-23, when exports surged by 133.45% over the prior year.

### India maintains a trade surplus of ₹53.23 Crore in HSN Code 87163900 goods

In FY 2024-25, India's exports of ₹95.42 Cr exceeded imports of ₹42.19 Cr, resulting in a trade surplus of ₹53.23 Crore — ranking #2099 of 12657 by surplus magnitude.

### Import growth of 12.74% CAGR signals rising demand for Goods transport trailers

India's imports under HSN Code 87163900 have grown at 12.74% CAGR, reaching ₹42.19 Crore in FY 2024-25.

### HSN Code 87163900 contributes 5.61% of Sub-Chapter 8716 exports — ranked #3

Among the 10 HSN codes under Sub-Chapter 8716, HSN Code 87163900 ranks #3 by export value — accounting for 5.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.41% share (rank #5).

## Related HSN Codes in Sub-Chapter 8716

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87169010: Parts\| Accessories Of Trailers](https://busy.in/hsn/hsn-87169010/) | ₹863 Cr |
| #2 | [HSN Code 87169090: Other Parts for Trailers and Semi-Trailers](https://busy.in/hsn/hsn-87169090/) | ₹516 Cr |
| #3 | HSN Code 87163900: Goods transport trailers (this hsn code) | ₹95 Cr |
| #4 | [HSN Code 87163100: Tanker Trailers and Semi-Trailers](https://busy.in/hsn/hsn-87163100/) | ₹66 Cr |
| #5 | [HSN Code 87168090: Other vehicles : Other](https://busy.in/hsn/hsn-87168090/) | ₹56 Cr |
| #6 | [HSN Code 87168010: Hand Propelled Vehicles (Carts/Rickshaws)](https://busy.in/hsn/hsn-87168010/) | ₹33 Cr |
| #7 | [HSN Code 87162000: Self-Loading/Unloading Agricultural Trailers/Semi-Trailers](https://busy.in/hsn/hsn-87162000/) | ₹33 Cr |
| #8 | [HSN Code 87161000: Trailers and semi-trailers of the caravan type, for housing or camping](https://busy.in/hsn/hsn-87161000/) | ₹22 Cr |
| #9 | [HSN Code 87164000: Other Trailers And Semi-Trailers](https://busy.in/hsn/hsn-87164000/) | ₹16 Cr |
| #10 | [HSN Code 87168020: Other vehicles : Animal drawn vehicles](https://busy.in/hsn/hsn-87168020/) | < ₹1 Crore |