What products are classified under HSN 87059000 ?
It includes Chassis (Three-wheeled motor vehicle)
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.
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)
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
| Order Number | Description |
|---|---|
| Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana) |
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
It includes Chassis (Three-wheeled motor vehicle)
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
Under HSN 87059000, Motor Vehicle Parts - Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.