---
title: "HSN Code for Other Trailers And Semi-Trailers | HSN 87164000 GST Rate"
description: "Find HSN and GST Rates for 87164000 related to Other Trailers And Semi-Trailers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87164000/"
---

# HSN Code 87164000: Other Trailers And Semi-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 | 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 87164000 ?

It includes Balloons

### Can we claim ITC on inputs used to trade Other Trailers And Semi-Trailers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Other Trailers And Semi-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.

### How much GST applies to Other Trailers And Semi-Trailers?

Under HSN 87164000, Other Trailers And Semi-Trailers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Trailers And Semi-Trailers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Trailers And Semi-Trailers; Nil for exempt items if applicable).

### Any common misclassification issue with Other Trailers And Semi-Trailers?

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 87164000 (FY 2024-25)

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

- Exports: ₹16 Cr (+14.85% YoY) — 0.0004% of India's total exports
- Imports: ₹11 Cr (−63.55% YoY) — 0.0002% of India's total imports
- Trade balance: ₹4 Cr (Surplus); surplus rank #3814 of 12657 HSN codes
- Share of Sub-Chapter 8716: 0.92% of its exports; import side 2.00%
- Rank within Sub-Chapter 8716: #9 of 10 by export value; import-side #6

### Key metrics

- Export CAGR: 13.26% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5202 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +300.53% in FY 2021-22
- Contribution to Sub-Ch. 8716: 0.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87164000

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 | 7.40 | 0.0003% | — | 0.94% | 3.74 | 0.0001% | — | 1.04% | +3.66 | #5377 |
| FY 2019-20 | 8.99 | 0.0004% | +21.49% | 1.08% | 2.20 | 0.0001% | −41.18% | 0.59% | +6.79 | #5149 |
| FY 2020-21 | 5.63 | 0.0003% | −37.37% | 0.67% | 44.40 | 0.0015% | +1,918.18% | 11.38% | −38.77 | #5802 |
| FY 2021-22 | 22.55 | 0.0007% | +300.53% | 1.65% | 11.76 | 0.0003% | −73.51% | 2.28% | +10.79 | #4436 |
| FY 2022-23 | 8.60 | 0.0002% | −61.86% | 0.71% | 17.56 | 0.0003% | +49.32% | 2.96% | −8.96 | #5828 |
| FY 2023-24 | 13.60 | 0.0004% | +58.14% | 0.83% | 31.25 | 0.0006% | +77.96% | 4.91% | −17.65 | #5304 |
| FY 2024-25 | 15.62 | 0.0004% | +14.85% | 0.92% | 11.39 | 0.0002% | −63.55% | 2.00% | +4.23 | #5202 |

- CAGR (7-year): exports 13.26%/yr, imports 20.40%/yr (consistently Surplus)

## Key trade insights: HSN Code 87164000 export-import analysis

### Consistent export growth: 13.26% CAGR over 7 years

India's exports under HSN Code 87164000 have grown at a compound annual rate of 13.26% over 7 fiscal years, rising from ₹7.40 Crore in FY 2018-19 to ₹15.62 Crore in FY 2024-25.

### HSN Code 87164000 ranked #5202 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87164000 ranks #5202 out of 12657 HSN codes by total export value. Within Sub-Chapter 8716, it ranks #9 of 10. By trade surplus, it ranks #3814 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 87164000 exports

The strongest single-year export movement for HSN Code 87164000 was recorded in FY 2021-22, when exports surged by 300.53% over the prior year.

### India maintains a trade surplus of ₹4.23 Crore in HSN Code 87164000 goods

In FY 2024-25, India's exports of ₹15.62 Cr exceeded imports of ₹11.39 Cr, resulting in a trade surplus of ₹4.23 Crore — ranking #3814 of 12657 by surplus magnitude.

### Import growth of 20.40% CAGR signals rising demand for Other Trailers And Semi-Trailers

India's imports under HSN Code 87164000 have grown at 20.40% CAGR, reaching ₹11.39 Crore in FY 2024-25.

### HSN Code 87164000 contributes 0.92% of Sub-Chapter 8716 exports — ranked #9

Among the 10 HSN codes under Sub-Chapter 8716, HSN Code 87164000 ranks #9 by export value — accounting for 0.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.00% share (rank #6).

## 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](https://busy.in/hsn/hsn-87163900/) | ₹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 (this hsn code) | ₹16 Cr |
| #10 | [HSN Code 87168020: Other vehicles : Animal drawn vehicles](https://busy.in/hsn/hsn-87168020/) | < ₹1 Crore |