HSN Code 87059000 represents Other Special Purpose Motor Vehicles under GST classification. This code helps businesses identify Other Special Purpose Motor Vehicles correctly for billing, taxation, and trade. With HSN Code 87059000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Special Purpose Motor Vehicles.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 87059000 relates to the following description.
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
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
9%
9%
18%
0%
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
0%
Other Special Purpose Motor Vehicles does not include products with the following descriptions.
Crane lorries
Mobile drilling derricks
Fire fighting vehicles
Concrete-mixer lorries
Other : Lorries (Trucks) fitted with bridging systems
Other : Other special purpose motor vehicles, excluding Lorries (Trucks) fitted with bridging systems (87059010)
Crane lorries
Mobile drilling derricks
Fire fighting vehicles
Concrete-mixer lorries
Other : Lorries (Trucks) fitted with bridging systems
Other : Other special purpose motor vehicles, excluding Lorries (Trucks) fitted with bridging systems (87059010)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 87059000 and GST compliance.
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 Other Special Purpose Motor Vehicles; Nil for exempt items if applicable).
Under HSN 87059000, Other Special Purpose Motor Vehicles 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.