Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87032399 specifically identifies 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A .... Tax rates applicable include CGST at 0.14, SGST/UTGST at 0.14, and IGST at 0.28 for interstate movements. The standard unit of measurement is u.
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 87032399
The taxation of 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ... under HSN Code 87032399 depends on supply location. Intrastate transactions require CGST at 0.14 and SGST/UTGST at 0.14. Interstate supplies are charged IGST at 0.28. Invoices should consistently use u for Vehicles Other Than Railway O goods under Chapter 87.
Who Should Use HSN Code 87032399?
Manufacturers, wholesalers, retailers, and exporters dealing in 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ... are required to mention HSN 87032399 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
Starting a business involving 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ...? GST registration is mandatory for collecting and remitting taxes on HSN 87032399 goods. Companies planning international trade within Vehicles Other Than Railway O must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Correct HSN Code 87032399 application for 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ... ensures smooth input credit utilization and assessment processes. Track 0.14, 0.14, and 0.28 rate changes for Chapter 87 – Vehicles Other Than Railway O through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 87032399 falls under Chapter 87 – Vehicles Other Than Railway O in the GST tariff schedule. This chapter covers various goods including 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ....
Yes, IGST at 0.28 is applicable when 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ... is supplied interstate or imported. For local sales within a state, CGST at 0.14 and SGST/UTGST at 0.14 apply instead.
Yes, e-commerce sellers dealing in 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 Other Vehicles, With Spark-Ignition Internal Combustion Reciprocating Piston Engine : Of A ... must use HSN 87032399 on their invoices. This applies to all online platforms operating under Vehicles Other Than Railway O classification.
To import goods under Vehicles Other Than Railway O, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.