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HSN Code 87

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

DescriptionCGSTSGSTIGSTSchedule
Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology2.5%2.5%5%I
Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.2.5%2.5%5%I

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 87?

HSN code 87 carries more than one GST rate depending on the specific goods: Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology attracts 5%; Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. attracts 5%.

Which chapter does HSN code 87 belong to?

HSN code 87 falls under Chapter 87 - Vehicles Other Than Railway or Tramway Rolling Stock, and Parts and Accessories Thereof of the Customs Tariff Act, 1975.