Within Chapter 87 – Vehicles Other Than Railway O, HSN Code 87089900 serves as the official classification for Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other. This code determines tax rates and compliance obligations for all entities trading in Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other. CGST applies at 0.14, SGST/UTGST at 0.14 for local transactions, and IGST at 0.28 for interstate supplies. Measurement is standardized in kg..
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 87089900
For Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other classified under HSN Code 87089900, tax computation follows GST principles. CGST at 0.14 plus SGST/UTGST at 0.14 covers intrastate sales. IGST at 0.28 applies to interstate transactions. kg. is the prescribed measurement for Vehicles Other Than Railway O under Chapter 87.
Who Should Use HSN Code 87089900?
Any business engaged in supplying Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other must apply HSN 87089900 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
Entering the Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other market requires essential registrations. GST registration enables legal tax collection on HSN 87089900 goods. For cross-border trade in Vehicles Other Than Railway O items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 87089900 for Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 87 – Vehicles Other Than Railway O should monitor rate updates (0.14, 0.14, 0.28) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 87089900 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 87089900 for accurate classification of Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other.
Can I claim input tax credit on Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other purchases?
Yes, registered businesses can claim input tax credit on Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other purchases made under HSN 87089900. Ensure your supplier mentions correct HSN code and GST rates (0.14, 0.14) on the invoice.
What is the difference between CGST and IGST for HSN 87089900?
CGST at 0.14 plus SGST/UTGST at 0.14 applies when Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other is sold within the same state. IGST at 0.28 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other domestically?
No, Import Export Code is only required if you plan to import or export Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705 - Other Parts And Accessories -- Other internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.
