Description of Goods for HSN 87049090

HSN Code 87049090 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
8704
Sub Chapter Name
Motor vehicles for the transport of goods
Description of Goods
Other : Other
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 87049090 not include?

HSN Code 87049090 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87041010
Description
Dumpers designed for off-highway use : With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes
HSN Code
87041090
Description
Other
HSN Code
87042100
Description
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. not exceeding 5 tonnes
HSN Code
87042110
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes refrigerated
HSN Code
87042120
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
HSN Code
87042190
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. not exceeding 5 tonnes other
HSN Code
87042200
Description
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
HSN Code
87042211
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks refrigerated
HSN Code
87042219
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes lorries and trucks other
HSN Code
87042290
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes other
HSN Code
87042300
Description
Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 20 tonnes
HSN Code
87042311
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: refrigerated
HSN Code
87042319
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes : lorries and trucks: other
HSN Code
87042390
Description
Motor vehicles for the transport of goods other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : g.v.w. exceeding 20 tonnes other
HSN Code
87043100
Description
Other, with only spark-ignition internal combustion piston engine: g.v.w. not exceeding 5 tonnes
HSN Code
87043110
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes : refrigerated
HSN Code
87043120
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes three-wheeled motor vehicles
HSN Code
87043190
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine : g.v.w. not exceeding 5 tonnes other
HSN Code
87043200
Description
Other, with only spark-ignition internal combustion piston engine: g.v.w. exceeding 5 tonnes
HSN Code
87043211
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks refrigerated
HSN Code
87043219
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: lorries and trucks other
HSN Code
87043290
Description
Motor vehicles for the transport of goods other, with spark-ignition internal combustion piston engine g.v.w. exceeding 5 tonnes: other
HSN Code
87044100
Description
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes
HSN Code
87044200
Description
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
HSN Code
87044300
Description
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 20 tonnes
HSN Code
87045100
Description
Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. not exceeding 5 tonnes
HSN Code
87045200
Description
Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes
HSN Code
87046000
Description
Other with only electric motor for propulsion
HSN Code
87049011
Description
Other : Lorries and trucks: Refrigerated
HSN Code
87049012
Description
Other : Lorries and trucks: Electrically operated
HSN Code
87049019
Description
Other : Lorries and trucks: Other

Case Laws Related to HSN Code 87049090

Order Number
Description
Description
Tata Motors Limited (AAR (Authority For Advance Ruling), Maharashtra)

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