Guide to HSN Chapter 87
- calculateSection 17
Vehicles, Aircraft, Vessels and Associated Transport Equipment
- calculateChapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapters under HSN Chapter 87
The following Sub Chapters fall under HSN Chapter 87:
Tractors (other than tractors of heading 8709)
Motor vehicles for the transport of ten or more persons, including the driver
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
Motor vehicles for the transport of goods
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)
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
Parts and accessories of the motor vehicles of headings 8701 to 8705
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
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
Bicycles and other cycles (including delivery tricycles), not motorised
Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled
Parts and accessories of vehicles of headings 8711 to 8713
Baby carriages and parts thereof
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Case Laws Related to Chapter 87
KIRLOSKAR OIL ENGINES LTD (Authority for Advance Ruling, Gujrat)
ESS ESS KAY ENGINEERING COMPANY PRIVATE LIMITED (Authority for Advance Ruling, Punjab)
KNK KARTS (P) LIMITED (Authority for Advance Ruling, Karnataka)
HASMUKHLAL JIVANLAL PATEL (Authority for Advance Ruling, Gujrat)
PUTHUSSERIKUDY THANKAPPAN SANTHOSH AND OTHER (Authority for Advance Ruling, Kerala)
APAR INDUSTRIES LIMITED (Appellate Authority for Advance Ruling, Gujrat)
APAR INDUSTRIES LIMITED (Appellate Authority for Advance Ruling, Gujrat)
AMWA MOTO LLP (Authority for Advance Ruling, West Bengal)
ROHIT SINGH KHARWAR (Authority for Advance Ruling, West Bengal)
SWADESHI EMPRESA PVT. LTD. (Authority for Advance Ruling, Gujrat)
BITCOMM TECHNOLOGIES (Authority for Advance Ruling, Uttar Pradesh)
BRAKES INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
AUTOMOBILE CORPORATION OF GOA LIMITED (Authority for Advance Ruling, Goa)
AAKASH ENGINEERS (Authority for Advance Ruling, Daman Diu and DNH)
COMPO ADVICE INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
MAZAGON DOCK SHIPBUILDERS LIMITED (Authority for Advance Ruling, Maharashtra)
ARPIJAY FABRICATORS PVT. LTD. (Authority for Advance Ruling, Madhya Pradesh)
SHANDONG HEAVY INDUSTRY INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
JOTUN INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
PARAS MOTOR INDUSTRIES (Authority for Advance Ruling, Haryana)
ACTION CONSTRUCTION EQUIPMENT LIMITED (Authority for Advance Ruling, Haryana)
ROULUNDS BRAKING INDIA (PVT.) LTD. (Authority for Advance Ruling, Haryana)
CMS INFO SYSTEM LIMITED (Authority for Advance Ruling, Maharashtra)
Indo German Brakes Private Limited (Authority for Advance Ruling, Uttarakhand)
DYNA AUTOMATION PRIVATE LIMITED (Authority for Advance Ruling, Gujrat)
ULTRA TECH SUSPENSION PRIVATE LIMITED (Authority for Advance Ruling, Uttarakhand)
SUZLON ENERGY LIMITED (Authority for Advance Ruling, Gujrat)
VASANT FABRICATORS PVT. LTD (Authority for Advance Ruling, Gujrat)
PEETEE COACH BUILDERS PRIVATE LIMITED vs. UNION OF INDIA, THE CHARIMAN, CENTRAL BOARD OF INDIRECT TAXES AND OTHERS (Madras High Court)
MAA ASSOCIATES (Authority for Advance Ruling, Madhya Pradesh)
ASTAGURU AUCTION HOUSE PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
RUNGTA MINES LIMITED vs. THE COMMISSIONER OF CENTRAL GOODS & SERVICE S TAX AND CENTRAL EXCISE AND OTHERS (Jharkhand High Court)
DAULATRAM ENGINEERING SERVICES PVT. LIMITED (Authority for Advance Ruling, Madhya Pradesh)
BHARAT DYNAMICS LIMITED (Appellate Authority for Advance Ruling, Andhra Pradesh)
TEJ KUMAR JAIN (Appellate Authority for Advance Ruling, Rajasthan)
CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
CORAL COIL INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
INDUSTRIAL BOILERS LTD (Authority for Advance Ruling, Gujrat)
TEJ JAIN (Authority for Advance Ruling, Rajasthan)
MAN ENERGY SOLUTIONS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
TVL ANAMALLAIS ENGINEERING (P) LTD. (Authority for Advance Ruling, Tamilnadu)
ASHOK LEYLAND LIMITED (Authority for Advance Ruling, Tamilnadu)
ADITHYA AUTOMOTIVE APPLICATIONS PVT. LTD. (Authority for Advance Ruling, Uttar Pradesh)
SI AIR SPRINGS PRIVATE LIMITED (Appellate Authority for Advance Ruling, Tamilnadu)
SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERIORS PRIVATE LIMITED (Authority for Advance Ruling, Andhra Pradesh)
PATANJALI AYURVED LTD. (Authority for Advance Ruling, Uttarakhand)
CC FABS (Authority for Advance Ruling, Kerala)
DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
ANJALI ENTERPRISES (Authority for Advance Ruling, Odisha)
ISOTEX CORPORATION PVT. LTD. (Appellate Authority for Advance Ruling, Gujrat)
SOFT TURF (Appellate Authority for Advance Ruling, Kerala)
SI AIR SPRINGS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
BHARAT DYNAMICS LIMITED (Authority for Advance Ruling, Andhra Pradesh)
I-TECH PLAST INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
APAR INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
APAR INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
THE DEPUTY COMMISSIONER (DIVISION – IV) vs. A RAYMOND FASTENERS INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE AND OTHERS vs. SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED AND OTHERS (Madras High Court)
ISOTEX CORPORATION PRIVATE LIMITED (Authority for Advance Ruling, Gujrat)
JEET & JEET GLASS AND CHEMICALS PVT. LTD. (Authority for Advance Ruling, Rajasthan)
M/S. HOOGHLY MOTORS PVT. LTD. (Authority for Advance Ruling, West Bengal)
M/S NATIONAL HEALTH CARE (Authority for Advance Ruling, Gujrat)
SHIROKI TECHNICO INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
M/S. AB N DHRUV AUTOCRAFT (INDIA) PVT. LTD. (Authority for Advance Ruling, Gujrat)
M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
M/S. V.E. COMMERCIAL VEHICLES LIMITED (Authority for Advance Ruling, Madhya Pradesh)
M/S. SAI MOTORS (Authority for Advance Ruling, Karnataka)
SHREE MOHIT RAMESHPAL GUPTA (Authority for Advance Ruling, Gujrat)
TUBE INVESTMENTS OF INDIA LTD. (Authority for Advance Ruling, Tamilnadu)
M/S. HEAVY VEHICLES FACTORY (Authority for Advance Ruling, Tamilnadu)
M/S. A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
RISHABH GARG RAGHAV GARG HUF (Authority for Advance Ruling, Uttar Pradesh)
SLN TECH-FABS (BENGALURU) PVT. LTD. (Authority for Advance Ruling, Karnataka)
SAGAS AUTOTEC PVT. LTD. (Authority for Advance Ruling, Karnataka)
FORCE MOTORS LIMITED (Authority for Advance Ruling, Madhya Pradesh)
TATA MOTORS LIMITED (Appellate Authority for Advance Ruling, Maharashtra)
M/S. PARKER HANNIFIN INDIA PVT. LTD. (Authority for Advance Ruling, Karnataka)
V.S.T TILLERS TRACTORS LIMITED (Authority for Advance Ruling, Karnataka)
TOYOTA TSUSHO INDIA PRIVATE LTD (Authority for Advance Ruling, Karnataka)
SIDDHARTH ENTERPRISES THROUGH PARTNER MAHESH LILADHAR TIBDEWAL vs. THE NODAL OFFICER (Gujarat High Court)
Writ Petition No.4773 of 2018 And WMP Nos.5916 & 13148 of 2018
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)
MACHINE TOOLS CORPORATION (Authority for Advance Ruling, Punjab)
M/S. BHARAT ELECTRONICS LIMITED (Authority for Advance Ruling, Karnataka)
SHABNAM PETROFILS PVT. LTD. vs. UNION OF INDIA AND 1 OTHER (S) (Gujarat High Court)
TATA MARCOPOLO MOTORS LTD. (Authority for Advance Ruling, Karnataka)
IMPERIAL MOTOR STORES (Authority for Advance Ruling, Maharashtra)
NEXTURE TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
SANGHI BROTHERS (INDORE) PRIVATE LIMITED (Authority for Advance Ruling, Madhya Pradesh)
SAFARI RETREATS PRIVATE LIMITED AND ANOTHER vs. CHIEF COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & OTHERS (Orissa High Court)
ROHAN COACH BUILDERS (Authority for Advance Ruling, Madhya Pradesh)
M/S AZAD COACH PVT. LTD. (Authority for Advance Ruling, Rajasthan)
TATA MOTORS LIMITED (Authority for Advance Ruling, Maharashtra)
C.S. DIESEL ENGINEERING PVT. LTD. (Authority for Advance Ruling, Maharashtra)
INOX INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
HYVA INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
OPTO ELECTRONICS FACTORY (Authority for Advance Ruling, Uttarakhand)
JOTUN INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
SAFSET AGENCIES PVT. LTD (Authority for Advance Ruling, Maharashtra)
KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. MARUTI SUZUKI INDIA LTD. (National Anti Profiteering Authority)
SHRADHA POLYMATS (Authority for Advance Ruling, Maharashtra)
CUMMINS INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
BORGWARNER MORSE SYSTEMS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
SHUDHANSHU GARG (Authority for Advance Ruling, Uttar Pradesh)
WABCO INDIA LIMITED (Authority for Advance Ruling, Tamilnadu)
HONDA MOTERCYCLE AND SCOOTER INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER, CGST DIVISION-D, BHIWADI-II (First Appellate Authority, Rajasthan)
Important Disclaimer
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
