What products are classified under HSN 87100000 ?
It includes Motor-cycles (50-250cc, other): Bike 50-250
HSN Code 87100000 represents Armored Fighting Vehicle under GST classification. This code helps businesses identify Armored Fighting Vehicle correctly for billing, taxation, and trade. With HSN Code 87100000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Armored Fighting Vehicle.
HSN Code 87100000 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 | 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
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)
|
6% | 6% | 12% | See note |
Description of goods
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Chapter
87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
8710 – Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
Armored Fighting Vehicle does not include products with the following descriptions:
| HSN Code | Description |
|---|
| Order Number | Description |
|---|---|
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Opto Electronics Factory (AAR (Authority For Advance Ruling), Uttarakhand) |
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Opto Electronics Factory (AAR (Authority For Advance Ruling), Uttarakhand)
It includes Motor-cycles (50-250cc, other): Bike 50-250
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.
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 Armored Fighting Vehicle; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 87100000, Armored Fighting Vehicle attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.