---
title: "HSN Code for Other Wood Pulp Residual Lyes | HSN 87012200 GST Rate"
description: "Find HSN and GST Rates for 87012200 related to Other Wood Pulp Residual Lyes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87012200/"
---

# HSN Code 87012200: Other Wood Pulp Residual Lyes

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/)
- [Sub-chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 14% | 14% | 28% | Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles) |

## Frequently asked questions

### What products are classified under HSN 87012200 ?

It includes Track-Laying Tractors | Other

### Do e‑way bill and e‑invoice apply for Other Wood Pulp Residual Lyes?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How should mixed supplies be billed when Other Wood Pulp Residual Lyes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Wood Pulp Residual Lyes; Nil for exempt items if applicable).

### Any common misclassification issue with Other Wood Pulp Residual Lyes?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Other Wood Pulp Residual Lyes?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Other Wood Pulp Residual Lyes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.