HSN code · Customs Tariff of India · GST rate
87162000 is the 8-digit HSN code for “Self-loading or self-unloading trailers and semi-trailers for agricultural purposes”: tariff item 8716 20 00 under heading 8716 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or 18% on the margin. Search a code or product below, or copy the code for your invoice.
This code
Chapter 87Heading 8716Sub-heading 8716 20Tariff item 8716 20 00
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
Tariff item 8716 20 00 · Heading 8716 · Chapter 87, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
871620008 digits: 87 + 16 + 20 + 008716 20 00Self-loading or self-unloading trailers and semi-trailers for agricultural purposesHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 87 covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. It sits in Section XVII, vehicles; aircraft; vessels & associated transport equipment.
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
8716 20 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 8716.
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: u.
GST rate
5 entries of the GST rate notifications name this code's tariff item or particular goods in its chapter, and they carry 5%, 18% or 18% on the margin. No single rate is stated for 87162000 here; read each entry's official description against your goods. One of the entries is from a concession notification that applies only when the conditions printed with it are met; the margin-base entry taxes the supplier's margin, not the price.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 8716 20 00 (this code's tariff item) | |||
| Schedule I, S. No. 460Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Entries for particular goods in heading 8716 or chapter 87 | |||
| Schedule II, S. No. 549Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Schedule I, S. No. 440Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule I, S. No. 441Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Concession entries in other notifications for goods in chapter 87 (each applies only when its conditions are met) | |||
| Table, S. No. 4Notification No. 9/2018-Integrated Tax (Rate) (concession; applies only when its conditions are met)Central Tax: Notification No. 8/2018-Central Tax (Rate), the Table (9%), same S. No. | 87 | All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3Conditions: Tax is charged only on the value that represents the margin of the supplier (Explanation: sale price less purchase price, or less depreciated value where depreciation was claimed under section 32 of the Income-tax Act; a negative margin is ignored). The notification does not apply if the supplier has availed input tax credit, CENVAT credit or VAT credit on such goods (paragraph 2). Since 22.09.2025 it reduces the tax 'specified in Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)' (12/2025-IT(R)). | 18% on the marginIGST 18% · CGST 9% · SGST/UTGST 9%, charged on the supplier's margin only, not on the priceIn force since 25 January 2018 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Each concession entry names its own Central Tax notification in the table.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 8716, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 871620, goes on B2B tax invoices.
Many businesses show the full 87162000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 4 entries in force from this date are listed in the GST rate section above.
Concession in force
Notification No. 9/2018-Integrated Tax (Rate), in force since 25 January 2018; Central Tax twin Notification No. 8/2018-Central Tax (Rate). Entry: Table, S. No. 4, 18% on the margin: “All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3”. Each applies only when its conditions are met.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 8716, trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. The codes below sit closest to 87162000 in the Customs Tariff of India: the other tariff items under heading 8716. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
87164000Tariff item 8716 40 0087168010Tariff item 8716 80 1087168090Tariff item 8716 80 9087169010Tariff item 8716 90 1087169090Tariff item 8716 90 9087162000, this page's code, is tariff item 8716 20 00 under the same heading.
Questions
It depends on the goods: 5 entries of the rate notifications name this code's tariff item or particular goods in its chapter, and they carry 5%, 18% or 18% on the margin: Schedule I, S. No. 460 (5%); Schedule II, S. No. 549 (18%); Schedule I, S. No. 440 (5%); Schedule I, S. No. 441 (5%); Notification 9/2018-Integrated Tax (Rate), Table, S. No. 4 (18% on the margin). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The entry from Notification 9/2018-Integrated Tax (Rate) applies only when the conditions printed with it are met; the margin-base entry taxes the supplier's margin, not the price. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 8716 or 871620; many businesses use the full 87162000.
Tariff item 8716 20 00 of the Customs Tariff of India, First Schedule: “Self-loading or self-unloading trailers and semi-trailers for agricultural purposes”, under heading 8716 (“Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof”), in chapter 87 (vehicles other than railway or tramway rolling-stock, and parts and accessories thereof), Section XVII (vehicles; aircraft; vessels & associated transport equipment). Unit of quantity: u.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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