87164000 is the designated HSN classification for Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers, categorized under Chapter 87 – Vehicles Other Than Railway O in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in u for billing purposes.
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 87164000
For Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers classified under HSN Code 87164000, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. u is the prescribed measurement for Vehicles Other Than Railway O under Chapter 87.
Who Should Use HSN Code 87164000?
Manufacturers, wholesalers, retailers, and exporters dealing in Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers are required to mention HSN 87164000 on all tax documents. This classification under Vehicles Other Than Railway O applies to businesses of all sizes operating within Chapter 87. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers? Complete GST registration to legally collect taxes on goods under HSN 87164000. Businesses importing or exporting Vehicles Other Than Railway O products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 87164000 accurately for Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 87 – Vehicles Other Than Railway O to maintain accurate filings and smooth business operations.
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 87164000 for accurate classification of Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers.
Yes, registered businesses can claim input tax credit on Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers purchases made under HSN 87164000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers is sold within the same state. IGST at 0.18 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 Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Trailers And Semi-Trailers For The Transport Of Goods : Other Trailers And Semi-Trailers internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.