HSN Code 87054000: Concrete-mixer lorries

HSN Code 87054000 represents Concrete-mixer lorries under GST classification. This code helps businesses identify Concrete-mixer lorries correctly for billing, taxation, and trade. With HSN Code 87054000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Concrete-mixer lorries.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	8705	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)	Concrete-mixer lorries 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)	9%	9%	18%	See note

Description of goods

Concrete-mixer lorries

Chapter

87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Sub Chapter

8705 – 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)

CGST 9%

SGST 9%

IGST 18%

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)

HSN Code	Description
87051000	Crane lorries
87052000	Mobile drilling derricks
87053000	Fire fighting vehicles
87059000	Other

HSN Code 87051000

Crane lorries

HSN Code 87052000

Mobile drilling derricks

HSN Code 87053000

Fire fighting vehicles

HSN Code 87059000

Other

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Order Number	Description
HAR/HAAR/R/2017/18/5	Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)

Order No. HAR/HAAR/R/2017/18/5

Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)

What products are classified under HSN 87054000 ?

It includes Chassis (Other vehicles)

How much GST applies to Concrete-mixer lorries?

Under HSN 87054000, Concrete-mixer lorries attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Concrete-mixer lorries?

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

How should mixed supplies be billed when Concrete-mixer lorries is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Concrete-mixer lorries; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Concrete-mixer lorries?

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.

Do e‑way bill and e‑invoice apply for Concrete-mixer lorries?

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.

Any common misclassification issue with Concrete-mixer lorries?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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