Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87112021 specifically identifies Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity .... Tax rates applicable include CGST at 14.00%, SGST/UTGST at 14.00%, and IGST at 28.00% 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 87112021
For Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... classified under HSN Code 87112021, tax computation follows GST principles. CGST at 14.00% plus SGST/UTGST at 14.00% covers intrastate sales. IGST at 28.00% applies to interstate transactions. u is the prescribed measurement for Vehicles Other Than Railway O under Chapter 87.
Who Should Use HSN Code 87112021?
Any business engaged in supplying Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... must apply HSN 87112021 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 Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... market requires essential registrations. GST registration enables legal tax collection on HSN 87112021 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 87112021 for Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... 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)
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 87112021 for accurate classification of Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ....
Yes, registered businesses can claim input tax credit on Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... purchases made under HSN 87112021. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
CGST at 14.00% plus SGST/UTGST at 14.00% applies when Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... is sold within the same state. IGST at 28.00% 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 Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars; With Reciprocating Internal Combustion Piston Engine Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc : Motor Cycles Of Cylinder Capacity ... internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.