E Rickshaw HSN Code
GST rates and HSN code for E Rickshaw.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Others: Electrically Operated | 87039010 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) | 87168010 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Mopeds : Of Cylinder Capacity Not E | 87112031 | 28% | Nil/3% | 01/08/2019 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Other Machinery, Self-Propelled: Mining Machinery (E | 84305010 | 18% | – | 15/11/2017 | – |
| elements or of isotopes | Methyl (E)-2-(2-Chloro Methyl) Phenyl)-3-Methoxyacrylate | 29189920 | 18% | – | 01/07/2017 | – |
| Carboxylic Acids With Additional Oxygen Function And Their Anhydrides, Halides, Peroxides And Peroxyacids; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Other — 2, 4, 5-T (Iso) (2, 4, 5-Trichlorophenoxyacetic Acid) Its Salts And E | 29189100 | 18% | – | 01/07/2017 | – | |
| Phosphorothioic Acid, S [2-Diethylamino)Ethyl] O,O-Diethyl E | 29201010 | 18% | – | 01/07/2017 | – | |
| Antibiotics – Penicillins And Their Derivative With A Penicillanic Acid Structure; Salts Thereof : Penicillins And Its Salts ( E.G. Procaine Penicillin, Penicillin G-Potassium) | 29411010 | 18% | – | 01/07/2017 | – | |
| Cotton | Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale – Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 232.56 Decitex But Not Less Than 192.31 Decitex(E | 52063300 | 5% | – | 01/07/2017 | – |
| Cotton Yarn (Other Than Sewing Thread), Containing Less Than 85% By Weight Of Cotton, Not Put Up For Retail Sale – Multiple (Folded) Or Cabled Yarn, Of Uncombed Fibres : Measuring Per Single Yarn Less Than 714.29 Decitex But Not Less Than 232.56 Decitex(E | 52063200 | 5% | – | 01/07/2017 | – | |
| Cotton, Not Carded Or Combed Cotton, Not Carded Or Combed : Indian Cotton : Indian Cotton Of Staple Lengths 20.5 Mm (25/32) And Below (E. G. Oomras, Yellow Picking, Assam Comillas)” | 52010012 | 5% | – | 01/07/2017 | – | |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Trunks, Suit-Cases, Vanity-Cases, Executivecases , Brief – Cases , School Satchels , Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers ; T R Av E L L I N G -Bags , Insulated Food Or Bever | 4202 | 18% | – | 15/11/2017 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Records, Tapes And Other Recorded Media For Sound Or Other Similarly Recorded Phenomena, Including Matrices And Masters For The Production Of Records, But Excluding Products Of Chapter 37 – Discs For Laser Reading Systems: – Other: Video Compact Disc Of E | 85243910 | 18% | – | 01/07/2017 | – |
| Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, Without Perforations, Of A Width Not Exceeding 105 Mm: Other, With Silver Halide E | 37023210 | 18% | – | 01/07/2017 | – |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, Without Perforations, Of A Width Not Exceeding 105 Mm: Other, With Silver Halide E | 37023290 | 18% | – | 01/07/2017 | – | |
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Pre – S H Av E , S H Av I N G O R After- Shave Preparations, Personal Deodorants, Bath Preparations , Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfume | 3307 | 18% | – | 15/11/2017 | – |
| Services | Installation Services Of All Types Of Street Furniture (E.G., Bus Shelters, Benches, Telephone Booths, Public Toilets, Etc.) | 995443 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| Rubber and articles thereof | Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle –Rickshaws And Three Wheeled Powered Cycle Rickshaws | 4011 | 5% | – | 01/07/2017 | – |
| Inner Tubes Of Rubber [Other Than Of A Kind Used On/In Bicycles, Cycle-Rickshaws And Three Wheeled Powered Cycle Rickshaws; And Rear Tractor Tyre Tubes] | 4013 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle –Rickshaws And Three Wheeled Powered Cycle Rickshaws | 4013 | 5% | – | 01/07/2017 | – |
Understanding the E-Rickshaw HSN Code
E-rickshaws, being electrically operated motor vehicles primarily designed for the transport of persons, fall under Chapter 87 of the HSN, which covers “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.”
More specifically, E-rickshaws are typically classified under HSN 8703. This heading broadly includes:
- “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars.”
Within HSN 8703, electric vehicles, including E-rickshaws, are generally found under the sub-heading for electrically operated vehicles. The most relevant HSN code for E-rickshaws, as electrically operated vehicles for passenger transport, is often cited as 87039010 (“Electrically Operated” for motor cars and other motor vehicles principally designed for the transport of persons). Another highly relevant code is 87038040 for “Three-wheeled vehicles” with only an electric motor for propulsion.
GST Rate on E-Rickshaws: The GST rate for electrically operated vehicles, including E-rickshaws, has seen significant reductions to promote their adoption. While earlier rates might have been higher (e.g., 28% as seen in older data for motor cars generally), currently, E-rickshaws (and other electric vehicles) typically attract a concessional 5% GST rate. This lower rate is a result of government initiatives to boost electric mobility.
It’s important to note that while the provided data might show a 28% rate for HSN 87039010, the current applicable rate for electrically operated vehicles, including E-rickshaws, has been reduced to 5% by subsequent notifications. This 5% rate applies whether the E-rickshaw is sold with or without a battery pack, as per various advance rulings.
Therefore, for E-rickshaws, look to HSN 8703, with specific sub-codes like 87039010 or 87038040, and expect a 5% GST rate.
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