87011000 is the designated HSN classification for Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors, categorized under Chapter 87 – Vehicles Other Than Railway O in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0, SGST/UTGST at 0 for local transactions, and IGST at 0 for interstate supplies. Quantities are measured in u for billing purposes.
HSN Codes under Chapter 87 – Vehicles Other Than Railway O
Below are related HSN codes from Chapter 87 – Vehicles Other Than Railway O for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Vehicles Other Than Railway O... | 87012010 | Tractors (Other Than Tractors Of Heading 8709) Roa... | N.a. | N.a. | N.a. |
| Vehicles Other Than Railway O... | 87012090 | Tractors (Other Than Tractors Ofheading 8709) Road... | N.a. | N.a. | N.a. |
| Vehicles Other Than Railway O... | 87012100 | Vehicles Other Than Railway Or Tramway Rolling-Sto... | 0 | 0 | 0 |
| Vehicles Other Than Railway O... | 87012200 | Vehicles Other Than Railway Or Tramway Rolling-Sto... | 0 | 0 | 0 |
| Vehicles Other Than Railway O... | 87012300 | Vehicles Other Than Railway Or Tramway Rolling-Sto... | 0 | 0 | 0 |
| Vehicles Other Than Railway O... | 87012400 | Vehicles Other Than Railway Or Tramway Rolling-Sto... | 0 | 0 | 0 |
| Vehicles Other Than Railway O... | 87012900 | Vehicles Other Than Railway Or Tramway Rolling-Sto... | 0 | 0 | 0 |
| Vehicles Other Than Railway O... | 87013011 | Tractors (Other Than Tractors Ofheading 8709 Track... | 0.00% | 0.00% | 0.00% |
| Vehicles Other Than Railway O... | 87013019 | Tractors (Other Than Tractors Ofheading 8709 Track... | 0.00% | 0.00% | 0.00% |
| Vehicles Other Than Railway O... | 87013091 | Tractors (Other Than Tractors Of Heading 8709 Othe... | 0.00% | 0.00% | 0.00% |
GST Rates for HSN 87011000
Goods classified as Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors under HSN 87011000 are taxed based on transaction type. Local sales attract CGST at 0 plus SGST/UTGST at 0. For supplies crossing state boundaries, IGST at 0 applies. Documentation must reflect u as the measurement standard for Chapter 87 – Vehicles Other Than Railway O products.
Who Should Use HSN Code 87011000?
Any business engaged in supplying Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors must apply HSN 87011000 on invoices. The Vehicles Other Than Railway O category under Chapter 87 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors market requires essential registrations. GST registration enables legal tax collection on HSN 87011000 goods. For cross-border trade in Vehicles Other Than Railway O items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 87011000 for Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 87 – Vehicles Other Than Railway O should monitor rate updates (0, 0, 0) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors under HSN Code 87011000 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors must use HSN 87011000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 87011000 for Vehicles Other Than Railway O goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors under Vehicles Other Than Railway O. This registration links your bank account to process foreign currency payments from overseas buyers.