HSN Code 87059000: Motor Vehicle Parts - Other

HSN Code 87059000 represents Motor Vehicle Parts - Other under GST classification. This code helps businesses identify Motor Vehicle Parts - Other correctly for billing, taxation, and trade. With HSN Code 87059000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Motor Vehicle Parts - Other.

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Description of Goods for Motor Vehicle Parts - Other

HSN Code 87059000 relates to the following description:

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) Other
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

Other

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)

What does HSN Code 87059000 not include?

Motor Vehicle Parts - Other does not include products with the following descriptions:

HSN Code Description
Crane lorries
Mobile drilling derricks
Fire fighting vehicles
Concrete-mixer lorries

Crane lorries

Mobile drilling derricks

Fire fighting vehicles

Concrete-mixer lorries

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Case Laws Related to HSN Code 87059000

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

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

FAQs for HSN Code 87059000

What products are classified under HSN 87059000 ?

It includes Chassis (Three-wheeled motor vehicle)

Do e‑way bill and e‑invoice apply for Motor Vehicle Parts - Other?

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 Motor Vehicle Parts - Other?

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

How should mixed supplies be billed when Motor Vehicle Parts - Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Motor Vehicle Parts - Other; Nil for exempt items if applicable).

How much GST applies to Motor Vehicle Parts - Other?

Under HSN 87059000, Motor Vehicle Parts - Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Motor Vehicle Parts - Other?

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 Motor Vehicle Parts - Other?

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

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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