Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87012010 specifically identifies Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc. Tax rates applicable include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a. for interstate movements. The standard unit of measurement is N.a.
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... | 87011000 | Tractors (Other Than Tractors Of Heading 8709) Ped... | 0 | 0 | 0 |
| 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 87012010
The tax structure for Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc under HSN Code 87012010 follows a dual taxation model. CGST is levied at N.a. and SGST/UTGST at N.a. for intrastate sales. Interstate transactions attract IGST at N.a.. All invoices must record quantities in N.a as the standard measurement for goods under Chapter 87 – Vehicles Other Than Railway O.
Who Should Use HSN Code 87012010?
Manufacturers, wholesalers, retailers, and exporters dealing in Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc are required to mention HSN 87012010 on all tax documents. This classification under Vehicles Other Than Railway O applies to businesses of all sizes operating within Chapter 87. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Commencing trade in Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc? Secure GST registration to handle taxes on HSN 87012010 classified goods. Businesses with international operations in Vehicles Other Than Railway O need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 87012010 application for Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc ensures smooth input credit utilization and assessment processes. Track N.a., N.a., and N.a. rate changes for Chapter 87 – Vehicles Other Than Railway O through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 87012010 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 87012010 for accurate classification of Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc.
Can I claim input tax credit on Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc purchases?
Yes, registered businesses can claim input tax credit on Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc purchases made under HSN 87012010. Ensure your supplier mentions correct HSN code and GST rates (N.a., N.a.) on the invoice.
What is the difference between CGST and IGST for HSN 87012010?
CGST at N.a. plus SGST/UTGST at N.a. applies when Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc is sold within the same state. IGST at N.a. is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc domestically?
No, Import Export Code is only required if you plan to import or export Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.
