What products are classified under HSN 87091900 ?
It includes Scooters (50-250cc, other): Scoot 50-250
HSN Code 87091900 represents Vehicles | Other under GST classification. This code helps businesses identify Vehicles | Other correctly for billing, taxation, and trade. With HSN Code 87091900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vehicles | Other.
HSN Code 87091900 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 | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
Vehicles : 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
Vehicles : Other
Chapter
87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
8709 – Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Vehicles | Other does not include products with the following descriptions:
Vehicles : Electrical
Parts
It includes Scooters (50-250cc, other): Scoot 50-250
Under HSN 87091900, Vehicles / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.