HSN Code 87071000: Vehicles of heading 8703

HSN Code 87071000 represents Vehicles of heading 8703 under GST classification. This code helps businesses identify Vehicles of heading 8703 correctly for billing, taxation, and trade. With HSN Code 87071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vehicles of heading 8703.

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Description of Goods for Vehicles of heading 8703

HSN Code 87071000 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 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 For the vehicles of heading 8703
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)
14% 14% 28% See note

Description of goods

For the vehicles of heading 8703

Chapter

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

Sub Chapter

8707 – Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

CGST 14%
SGST 14%
IGST 28%
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 87071000 not include?

Vehicles of heading 8703 does not include products with the following descriptions:

HSN Code Description
Other

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Case Laws Related to HSN Code 87071000

Order Number Description
Jeet & Jeet Glass And Chemicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)

Jeet & Jeet Glass And Chemicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)

FAQs for HSN Code 87071000

What products are classified under HSN 87071000 ?

It includes Brake Parts

Can we claim ITC on inputs used to trade Vehicles of heading 8703?

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

Any common misclassification issue with Vehicles of heading 8703?

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

Do e‑way bill and e‑invoice apply for Vehicles of heading 8703?

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.

How much GST applies to Vehicles of heading 8703?

Under HSN 87071000, Vehicles of heading 8703 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Vehicles of heading 8703 is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vehicles of heading 8703; Nil for exempt items if applicable).

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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