Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87044200 specifically identifies Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes. 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 87044200
Goods classified as Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes under HSN 87044200 are taxed based on transaction type. Local sales attract CGST at 0.14 plus SGST/UTGST at 0.14. For supplies crossing state boundaries, IGST at 0.28 applies. Documentation must reflect u as the measurement standard for Chapter 87 – Vehicles Other Than Railway O products.
Who Should Use HSN Code 87044200?
Any business engaged in supplying Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes must apply HSN 87044200 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
Starting a business involving Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes? GST registration is mandatory for collecting and remitting taxes on HSN 87044200 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
Accurate HSN Code 87044200 usage for Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes simplifies reconciliation and protects against penalties. Keep current with 0.14, 0.14, and 0.28 updates for Chapter 87 – Vehicles Other Than Railway O to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
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 87044200 for accurate classification of Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes.
Yes, registered businesses can claim input tax credit on Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes purchases made under HSN 87044200. Ensure your supplier mentions correct HSN code and GST rates (0.14, 0.14) on the invoice.
CGST at 0.14 plus SGST/UTGST at 0.14 applies when Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes is sold within the same state. IGST at 0.28 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Vehicles Other Than Railway Or Tramway Rolling-Stock, And Parts And Accessories Thereof~Motor Vehicles For The Transport Of Goods~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes~G.V.W. Exceeding 5 Tonnes But Not Exceeding 20 Tonnes internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.