Guide to HSN Chapter 87

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    Sub Chapters under HSN Chapter 87

    The following Sub Chapters fall under HSN Chapter 87:

    Sub Chapter
    Description
    Sub Chapter
    8701
    Description
    Tractors (other than tractors of heading 8709)
    Sub Chapter
    8702
    Description
    Motor vehicles for the transport of ten or more persons, including the driver
    Sub Chapter
    8703
    Description
    Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
    Sub Chapter
    8704
    Description
    Motor vehicles for the transport of goods
    Sub Chapter
    8705
    Description
    Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
    Sub Chapter
    8706
    Description
    Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
    Sub Chapter
    8707
    Description
    Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
    Sub Chapter
    8708
    Description
    Parts and accessories of the motor vehicles of headings 8701 to 8705
    Sub Chapter
    8709
    Description
    Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
    Sub Chapter
    8710
    Description
    Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
    Sub Chapter
    8711
    Description
    Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
    Sub Chapter
    8712
    Description
    Bicycles and other cycles (including delivery tricycles), not motorised
    Sub Chapter
    8713
    Description
    Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled
    Sub Chapter
    8714
    Description
    Parts and accessories of vehicles of headings 8711 to 8713
    Sub Chapter
    8715
    Description
    Baby carriages and parts thereof
    Sub Chapter
    8716
    Description
    Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

    Case Laws Related to Chapter 87

    Order Number
    Description
    Order Number
    GUJ/GAAR/R/2022/44
    Description
    KIRLOSKAR OIL ENGINES LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    AAR/GST/PB/016
    Description
    ESS ESS KAY ENGINEERING COMPANY PRIVATE LIMITED (Authority for Advance Ruling, Punjab)
    Order Number
    KAR ADRG 20/2022
    Description
    KNK KARTS (P) LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/2022/40
    Description
    HASMUKHLAL JIVANLAL PATEL (Authority for Advance Ruling, Gujrat)
    Order Number
    KER/144/2021
    Description
    PUTHUSSERIKUDY THANKAPPAN SANTHOSH AND OTHER (Authority for Advance Ruling, Kerala)
    Order Number
    GUJ/GAAAR/APPEAL/2022/15
    Description
    APAR INDUSTRIES LIMITED (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2022/14
    Description
    APAR INDUSTRIES LIMITED (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    Case Number 07 of 2022 Order Number 05/WBAAR/2022-23
    Description
    AMWA MOTO LLP (Authority for Advance Ruling, West Bengal)
    Order Number
    Case Number 06 of 2022 Order number 04/WBAAR/2022-23
    Description
    ROHIT SINGH KHARWAR (Authority for Advance Ruling, West Bengal)
    Order Number
    GUJ/GAAR/R/2022/29
    Description
    SWADESHI EMPRESA PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    Order No. 13 of 2018
    Description
    BITCOMM TECHNOLOGIES (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/07/AAR/2018
    Description
    BRAKES INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GOA/GAAR/1 of 2017-18/2018-19/1929
    Description
    AUTOMOBILE CORPORATION OF GOA LIMITED (Authority for Advance Ruling, Goa)
    Order Number
    03/AR/Daman-Silvassa/2018
    Description
    AAKASH ENGINEERS (Authority for Advance Ruling, Daman Diu and DNH)
    Order Number
    GST-ARA-10/2018-19/B-66
    Description
    COMPO ADVICE INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-28/2017-18/B-64
    Description
    MAZAGON DOCK SHIPBUILDERS LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    04/2018
    Description
    ARPIJAY FABRICATORS PVT. LTD. (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    GST-ARA-44/2017-18/B-51
    Description
    SHANDONG HEAVY INDUSTRY INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-29/2017-18/B-35
    Description
    JOTUN INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    HAR/HAAR/R/2018-19/8
    Description
    PARAS MOTOR INDUSTRIES (Authority for Advance Ruling, Haryana)
    Order Number
    HAR/HAAR/R/2017/18/5
    Description
    ACTION CONSTRUCTION EQUIPMENT LIMITED (Authority for Advance Ruling, Haryana)
    Order Number
    3
    Description
    ROULUNDS BRAKING INDIA (PVT.) LTD. (Authority for Advance Ruling, Haryana)
    Order Number
    GST-ARA-08/2017/B-11
    Description
    CMS INFO SYSTEM LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    02/2017-18
    Description
    Indo German Brakes Private Limited (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GUJ/GAAR/R/2017-18/5
    Description
    DYNA AUTOMATION PRIVATE LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    04/2022-23
    Description
    ULTRA TECH SUSPENSION PRIVATE LIMITED (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GUJ/GAAR/R/2022/16
    Description
    SUZLON ENERGY LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/2022/23
    Description
    VASANT FABRICATORS PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    W.P.(MD) No.2133 of 2021 And W.M.P.(MD) No.1798 of 2021
    Description
    PEETEE COACH BUILDERS PRIVATE LIMITED vs. UNION OF INDIA, THE CHARIMAN, CENTRAL BOARD OF INDIRECT TAXES AND OTHERS (Madras High Court)
    Order Number
    04/2022
    Description
    MAA ASSOCIATES (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    GST-ARA-40/2020-21/B-27
    Description
    ASTAGURU AUCTION HOUSE PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    W.P.(T) No. 2245 of 2020
    Description
    RUNGTA MINES LIMITED vs. THE COMMISSIONER OF CENTRAL GOODS & SERVICE S TAX AND CENTRAL EXCISE AND OTHERS (Jharkhand High Court)
    Order Number
    02/2022
    Description
    DAULATRAM ENGINEERING SERVICES PVT. LIMITED (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    AAAR/AP/01(GST)/2022
    Description
    BHARAT DYNAMICS LIMITED (Appellate Authority for Advance Ruling, Andhra Pradesh)
    Order Number
    RAJ/AAAR/02/2021-22
    Description
    TEJ KUMAR JAIN (Appellate Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-117/2019-20/B-106
    Description
    CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    TN/40/ARA/2021
    Description
    CORAL COIL INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/59/2021
    Description
    INDUSTRIAL BOILERS LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    RAJ/AAR/2021-22/04
    Description
    TEJ JAIN (Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-56/2019-20/B-41
    Description
    MAN ENERGY SOLUTIONS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    TN/27/AAR/2021
    Description
    TVL ANAMALLAIS ENGINEERING (P) LTD. (Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/28/AAR/2021
    Description
    ASHOK LEYLAND LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    UP ADRG 82/2021
    Description
    ADITHYA AUTOMOTIVE APPLICATIONS PVT. LTD. (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/AAAR/13/2021(AR)
    Description
    SI AIR SPRINGS PRIVATE LIMITED (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    15 /AP/GST/2021
    Description
    SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERIORS PRIVATE LIMITED (Authority for Advance Ruling, Andhra Pradesh)
    Order Number
    01/2021-22
    Description
    PATANJALI AYURVED LTD. (Authority for Advance Ruling, Uttarakhand)
    Order Number
    KER/107/2021
    Description
    CC FABS (Authority for Advance Ruling, Kerala)
    Order Number
    TN/17/ARA/2021
    Description
    DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    01/ODISHA-AAR/2021-22
    Description
    ANJALI ENTERPRISES (Authority for Advance Ruling, Odisha)
    Order Number
    GUJ/GAAAR/APPEAL/2021/16
    Description
    ISOTEX CORPORATION PVT. LTD. (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    AAR/11/2020
    Description
    SOFT TURF (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    TN/01/ARA/2021
    Description
    SI AIR SPRINGS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    11/AP/GST/2021
    Description
    BHARAT DYNAMICS LIMITED (Authority for Advance Ruling, Andhra Pradesh)
    Order Number
    GUJ/GAAR/R/10/2021
    Description
    I-TECH PLAST INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/03/2021
    Description
    APAR INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/02/2021
    Description
    APAR INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    MAH/AAAR/RS-SK/32/2020-21
    Description
    THE DEPUTY COMMISSIONER (DIVISION – IV) vs. A RAYMOND FASTENERS INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    Writ Appeal No.53 of 2020
    Description
    ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE AND OTHERS vs. SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED AND OTHERS (Madras High Court)
    Order Number
    GUJ/GAAR/R/74/2020
    Description
    ISOTEX CORPORATION PRIVATE LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    RAJ/AAR/2020-21/08
    Description
    JEET & JEET GLASS AND CHEMICALS PVT. LTD. (Authority for Advance Ruling, Rajasthan)
    Order Number
    06/WBAAR/2020-21
    Description
    M/S. HOOGHLY MOTORS PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    GUJ/GAAR/R/53/2020
    Description
    M/S NATIONAL HEALTH CARE (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/42/2020
    Description
    SHIROKI TECHNICO INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/30/2020
    Description
    M/S. AB N DHRUV AUTOCRAFT (INDIA) PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/22/2020
    Description
    M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    09/2020
    Description
    M/S. V.E. COMMERCIAL VEHICLES LIMITED (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    KAR ADRG 32/2020
    Description
    M/S. SAI MOTORS (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/2020/17
    Description
    SHREE MOHIT RAMESHPAL GUPTA (Authority for Advance Ruling, Gujrat)
    Order Number
    TN/27/AAR/2020
    Description
    TUBE INVESTMENTS OF INDIA LTD. (Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/15/AAR/2020
    Description
    M/S. HEAVY VEHICLES FACTORY (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-47/2019-20/B-33
    Description
    M/S. A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    Order No. 55
    Description
    RISHABH GARG RAGHAV GARG HUF (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    KAR ADRG 02/2020
    Description
    SLN TECH-FABS (BENGALURU) PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 90/2019
    Description
    SAGAS AUTOTEC PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    17/2019
    Description
    FORCE MOTORS LIMITED (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    MAH/AAAR/SS-RJ/06/2019-20
    Description
    TATA MOTORS LIMITED (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    KAR ADRG 54/2019
    Description
    M/S. PARKER HANNIFIN INDIA PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 53/2019
    Description
    V.S.T TILLERS TRACTORS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    KAR ADRG 52/2019
    Description
    TOYOTA TSUSHO INDIA PRIVATE LTD (Authority for Advance Ruling, Karnataka)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 5758 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 5759 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 5760 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 5762 of 2019
    Description
    SIDDHARTH ENTERPRISES THROUGH PARTNER MAHESH LILADHAR TIBDEWAL vs. THE NODAL OFFICER (Gujarat High Court)
    Order Number
    Writ Petition No.4773 of 2018 And WMP Nos.5916 & 13148 of 2018
    Description
    SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE, COMMISSIONER OF CGST AND CENTRAL EXCISE, GOVERNMENT OF TAMIL NADU, UNION OF INDIA, CENTRAL BOARD OF EXCISE AND CUSTOMS, THE CHAIRMAN, GSTN (Madras High Court)
    Order Number
    AAR/GST/PB/006
    Description
    MACHINE TOOLS CORPORATION (Authority for Advance Ruling, Punjab)
    Order Number
    AAR No. KAR ADRG 21/2019
    Description
    M/S. BHARAT ELECTRONICS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 16213 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018 With CIVIL APPLICATION (FOR ORDERS) NO. 1 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018
    Description
    SHABNAM PETROFILS PVT. LTD. vs. UNION OF INDIA AND 1 OTHER (S) (Gujarat High Court)
    Order Number
    KAR ADRG 12/2019
    Description
    TATA MARCOPOLO MOTORS LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    GST-ARA-124/2018-19/B-69
    Description
    IMPERIAL MOTOR STORES (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-130/2018-19/B-64
    Description
    NEXTURE TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-91/2018-19/B-53
    Description
    A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    06/2019
    Description
    SANGHI BROTHERS (INDORE) PRIVATE LIMITED (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    W.P.(C) No.20463 OF 2018
    Description
    SAFARI RETREATS PRIVATE LIMITED AND ANOTHER vs. CHIEF COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & OTHERS (Orissa High Court)
    Order Number
    03/2019
    Description
    ROHAN COACH BUILDERS (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    RAJ/AAR/2018-19/40
    Description
    M/S AZAD COACH PVT. LTD. (Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-93/2018-19/B-32
    Description
    TATA MOTORS LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-102/2018-19/B-28
    Description
    C.S. DIESEL ENGINEERING PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/2019/04
    Description
    INOX INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-96/2018-19/B-20
    Description
    HYVA INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    16/2018-19
    Description
    OPTO ELECTRONICS FACTORY (Authority for Advance Ruling, Uttarakhand)
    Order Number
    MAH/AAAR/SS-RJ/17/2018-19
    Description
    JOTUN INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-86/2018-19/B-07
    Description
    SAFSET AGENCIES PVT. LTD (Authority for Advance Ruling, Maharashtra)
    Order Number
    1/2019
    Description
    KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. MARUTI SUZUKI INDIA LTD. (National Anti Profiteering Authority)
    Order Number
    GST-ARA-74/2018-19/B-169
    Description
    SHRADHA POLYMATS (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-66/2018-19/B-162
    Description
    CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    17/AAR/2018
    Description
    BORGWARNER MORSE SYSTEMS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    Order No. 15
    Description
    SHUDHANSHU GARG (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    10/AAR/2018
    Description
    WABCO INDIA LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    69(JPM)CGST/JPR/2020
    Description
    HONDA MOTERCYCLE AND SCOOTER INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER, CGST DIVISION-D, BHIWADI-II (First Appellate Authority, Rajasthan)

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