Description of Goods for HSN 87083000

HSN Code 87083000 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
8708
Sub Chapter Name
Parts and accessories of the motor vehicles of headings 8701 to 8705
Description of Goods
Brakes and servo-brakes; parts thereof
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 87083000 not include?

HSN Code 87083000 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87081010
Description
Bumpers and parts thereof : For tractors
HSN Code
87081090
Description
Bumpers and parts thereof : Other
HSN Code
87082100
Description
Other parts and accessories of bodies (including cabs) : Safety seat belts
HSN Code
87082200
Description
Other parts and accessories of bodies (including cabs) : Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter
HSN Code
87082900
Description
Other parts and accessories of bodies (including cabs) : Other
HSN Code
87084000
Description
Gear boxes and parts thereof
HSN Code
87085000
Description
Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof
HSN Code
87087000
Description
Road wheels and parts and accessories thereof
HSN Code
87088000
Description
Suspension systems and parts thereof (including shock absorbers)
HSN Code
87089100
Description
Other parts and accessories: Radiators and parts thereof
HSN Code
87089200
Description
Other parts and accessories: Silencers (mufflers) and exhaust pipes; parts thereof
HSN Code
87089300
Description
Other parts and accessories: Clutches and parts thereof
HSN Code
87089400
Description
Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof
HSN Code
87089500
Description
Other parts and accessories: Safety airbags with inflater system; parts thereof
HSN Code
87089900
Description
Other parts and accessories: Other

Case Laws Related to HSN 87083000

Order Number
Description
Order Number
3
Description
ROULUNDS BRAKING INDIA (PVT.) LTD. (Authority for Advance Ruling, Haryana)
Order Number
TN/07/AAR/2018
Description
BRAKES INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
Order Number
TN/01/ARA/2021
Description
SI AIR SPRINGS PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)

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.

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096