Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87113020 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles. 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 87113020
Tax liability 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles under HSN 87113020 varies by transaction geography. CGST at 14.00% combined with SGST/UTGST at 14.00% applies to local sales. Interstate movement attracts IGST at 28.00%. All billing for Chapter 87 – Vehicles Other Than Railway O products must use u.
Who Should Use HSN Code 87113020?
Every entity transacting in 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles must quote HSN Code 87113020 on invoices. This includes traders, distributors, and e-commerce sellers operating under Vehicles Other Than Railway O. Chapter 87 mandates this classification for accurate tax computation across the supply chain.
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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles market requires essential registrations. GST registration enables legal tax collection on HSN 87113020 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
Correct HSN Code 87113020 application 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles ensures smooth input credit utilization and assessment processes. Track 14.00%, 14.00%, and 28.00% rate changes for Chapter 87 – Vehicles Other Than Railway O through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 87113020 is used to classify 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles under Chapter 87 – Vehicles Other Than Railway O for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles, CGST applies at 14.00% and SGST/UTGST at 14.00% for intrastate supplies. Interstate transactions are taxed under IGST at 28.00%.
Yes, GST registration is mandatory for businesses dealing in 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 250 Cc But Not Exceeding 500 Cc : Motor-Cycles under HSN 87113020. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Vehicles Other Than Railway O, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.