87071000 is the designated HSN classification for Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703, categorized under Chapter 87 – Vehicles Other Than Railway O in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 14.00%, SGST/UTGST at 14.00% for local transactions, and IGST at 28.00% for interstate supplies. Quantities are measured in u for billing purposes.
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 87071000
The taxation of Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 under HSN Code 87071000 depends on supply location. Intrastate transactions require CGST at 14.00% and SGST/UTGST at 14.00%. Interstate supplies are charged IGST at 28.00%. Invoices should consistently use u for Vehicles Other Than Railway O goods under Chapter 87.
Who Should Use HSN Code 87071000?
All businesses supplying Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 are obligated to use HSN 87071000 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
Starting a business involving Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703? GST registration is mandatory for collecting and remitting taxes on HSN 87071000 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 application of HSN Code 87071000 for Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 87 – Vehicles Other Than Railway O should monitor rate updates (14.00%, 14.00%, 28.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 87071000 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 87071000 for accurate classification of Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703.
Can I claim input tax credit on Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 purchases?
Yes, registered businesses can claim input tax credit on Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 purchases made under HSN 87071000. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
What is the difference between CGST and IGST for HSN 87071000?
CGST at 14.00% plus SGST/UTGST at 14.00% applies when Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 domestically?
No, Import Export Code is only required if you plan to import or export Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705 For The Vehicles Of Heading 8703 internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.
