Chapter 87 of the GST framework covers Vehicles Other Than Railway O, and HSN Code 87168010 specifically identifies Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like). Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% 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 87168010
The taxation of Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) under HSN Code 87168010 depends on supply location. Intrastate transactions require CGST at 6.00% and SGST/UTGST at 6.00%. Interstate supplies are charged IGST at 12.00%. Invoices should consistently use u for Vehicles Other Than Railway O goods under Chapter 87.
Who Should Use HSN Code 87168010?
All businesses supplying Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) are obligated to use HSN 87168010 on tax invoices. From producers to retailers within Vehicles Other Than Railway O, Chapter 87 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal in Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like)? GST registration is your first compliance requirement for HSN 87168010 goods. International traders in Vehicles Other Than Railway O products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 87168010 usage for Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) simplifies reconciliation and protects against penalties. Keep current with 6.00%, 6.00%, and 12.00% updates for Chapter 87 – Vehicles Other Than Railway O to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 87168010 should I mention on invoices?
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 87168010 for accurate classification of Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like).
Can I claim input tax credit on Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) purchases?
Yes, registered businesses can claim input tax credit on Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) purchases made under HSN 87168010. Ensure your supplier mentions correct HSN code and GST rates (6.00%, 6.00%) on the invoice.
What is the difference between CGST and IGST for HSN 87168010?
CGST at 6.00% plus SGST/UTGST at 6.00% applies when Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) is sold within the same state. IGST at 12.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) domestically?
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 Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) internationally. For domestic trade within Vehicles Other Than Railway O, GST registration is sufficient.
