Guide to HSN Code 87012300

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    Description of Goods for HSN 87012300

    HSN Code 87012300 relates to the following description:

    Chapter Number
    Chapter Name
    Sub Chapter Number
    Sub Chapter Name
    Description of Goods
    CGST
    (%)
    SGST
    (%)
    IGST
    (%)
    CESS
    (%)
    Chapter Number
    87
    Chapter Name
    Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
    Sub Chapter Number
    8701
    Sub Chapter Name
    Tractors (other than tractors of heading 8709)
    Description of Goods
    Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
    CGST (%)
    14
    SGST (%)
    14
    IGST (%)
    28
    CESS (%)
    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)

    What does HSN Code 87012300 not include?

    HSN Code 87012300 does not include products with the following descriptions:

    HSN Code
    Description
    HSN Code
    87011000
    Description
    Single axle tractors
    HSN Code
    87012100
    Description
    Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
    HSN Code
    87012200
    Description
    Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
    HSN Code
    87012400
    Description
    Road tractors for semi-trailers : With only electric motor for propulsion
    HSN Code
    87012900
    Description
    Road tractors for semi-trailers : Other
    HSN Code
    87013011
    Description
    Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc
    HSN Code
    87013019
    Description
    Track-laying tractors : Garden tractors : Other
    HSN Code
    87013091
    Description
    Track-laying tractors : Other : Of engine capacity not exceeding 1,800 cc
    HSN Code
    87013099
    Description
    Track-laying tractors : Other : Other
    HSN Code
    87019100
    Description
    Other, of an engine power: Not exceeding 18 kW
    HSN Code
    87019200
    Description
    Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW
    HSN Code
    87019300
    Description
    Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW
    HSN Code
    87019400
    Description
    Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW
    HSN Code
    87019500
    Description
    Other, of an engine power: Exceeding 130 kW

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    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.

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