Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87019090 specifically identifies Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other. 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... | 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% |
GST Rates for HSN 87019090
Tax liability for Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other under HSN 87019090 varies by transaction geography. CGST at N.a. combined with SGST/UTGST at N.a. applies to local sales. Interstate movement attracts IGST at N.a.. All billing for Chapter 87 – Vehicles Other Than Railway O products must use N.a.
Who Should Use HSN Code 87019090?
All businesses supplying Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other are obligated to use HSN 87019090 on tax invoices. From producers to retailers within Vehicles Other Than Railway O, Chapter 87 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal in Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other? GST registration is your first compliance requirement for HSN 87019090 goods. International traders in Vehicles Other Than Railway O products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 87019090 accurately for Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 87 – Vehicles Other Than Railway O to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 87019090 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 87019090 for accurate classification of Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other.
Can I claim input tax credit on Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other purchases?
Yes, registered businesses can claim input tax credit on Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other purchases made under HSN 87019090. 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 87019090?
CGST at N.a. plus SGST/UTGST at N.a. applies when Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other 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 Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other domestically?
No, Import Export Code is only required if you plan to import or export Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.
