Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87149400 specifically identifies Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof. 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 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 87149400
Goods classified as Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof under HSN 87149400 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 kg. as the measurement standard for Chapter 87 – Vehicles Other Than Railway O products.
Who Should Use HSN Code 87149400?
Any business engaged in supplying Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof must apply HSN 87149400 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 Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof market requires essential registrations. GST registration enables legal tax collection on HSN 87149400 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
Proper use of HSN Code 87149400 for Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof streamlines audit processes and supports valid credit claims. Stay updated on 0.14, 0.14, and 0.28 rates for Chapter 87 – Vehicles Other Than Railway O through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 87149400 falls under Chapter 87 – Vehicles Other Than Railway O in the GST tariff schedule. This chapter covers various goods including Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof.
Yes, IGST at 0.28 is applicable when Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof is supplied interstate or imported. For local sales within a state, CGST at 0.14 and SGST/UTGST at 0.14 apply instead.
Yes, e-commerce sellers dealing in Parts And Accessories Of Vehicles Of Headings 8711To 8713 Brakes, Including Coaster Braking Hubs And Hub Brakes, And Parts Thereof must use HSN 87149400 on their invoices. This applies to all online platforms operating under Vehicles Other Than Railway O classification.
To import goods under Vehicles Other Than Railway O, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.