Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87042319 specifically identifies Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: 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 87042319
The taxation of Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other under HSN Code 87042319 depends on supply location. Intrastate transactions require CGST at N.a. and SGST/UTGST at N.a.. Interstate supplies are charged IGST at N.a.. Invoices should consistently use N.a for Vehicles Other Than Railway O goods under Chapter 87.
Who Should Use HSN Code 87042319?
Any business engaged in supplying Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other must apply HSN 87042319 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
Commencing trade in Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other? Secure GST registration to handle taxes on HSN 87042319 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 87042319 application for Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other 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)
The standard unit of measurement for Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other under HSN Code 87042319 is N.a. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other must use HSN 87042319 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 87042319 for Vehicles Other Than Railway O goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Motor Vehicles For The Transport Of Goods Other, With Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) : G.V.W. Exceeding 20 Tonnes : Lorries And Trucks: Other under Vehicles Other Than Railway O. This registration links your bank account to process foreign currency payments from overseas buyers.