Description of Goods for HSN 87059000

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
(%)
Chapter Number
87
Chapter Name
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter Number
8705
Sub Chapter Name
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)
Description of Goods
Other
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?

HSN Code 87059000 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87051000
Description
Crane lorries
HSN Code
87052000
Description
Mobile drilling derricks
HSN Code
87053000
Description
Fire fighting vehicles
HSN Code
87054000
Description
Concrete-mixer lorries

Case Laws Related to HSN 87059000

Order Number
Description
Order Number
HAR/HAAR/R/2017/18/5
Description
ACTION CONSTRUCTION EQUIPMENT LIMITED (Authority for Advance Ruling, Haryana)

Important Disclaimer

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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