Description of Goods for HSN 87112029

HSN Code 87112029 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
8711
Sub Chapter Name
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;
Description of Goods
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :Motor cycles : Other
CGST (%)
14
SGST (%)
14
IGST (%)
28
CESS (%)
3%( if Motorcycles of engine capacity exceeding 350cc)/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 87112029 not include?

HSN Code 87112029 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87111010
Description
With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: Mopeds
HSN Code
87111020
Description
With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: Motorised cycles
HSN Code
87111090
Description
With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: Other
HSN Code
87112011
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Scooters : Of cylinder capacity not exceeding 75 cc
HSN Code
87112019
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Scooters : Other
HSN Code
87112021
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :Motor cycles : Of cylinder capacity not exceeding 75 cc
HSN Code
87112031
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Mopeds : Of cylinder capacity not exceeding 75 cc
HSN Code
87112039
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Mopeds : Other
HSN Code
87112091
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Other : Of cylinder capacity not exceeding 75 cc
HSN Code
87112099
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : Other : Other
HSN Code
87113010
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc : Scooters
HSN Code
87113020
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc : Motor-cycles
HSN Code
87113090
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc : Other
HSN Code
87114010
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : Motor-cycles
HSN Code
87114090
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : Other
HSN Code
87115000
Description
With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
HSN Code
87116010
Description
With electric motor for propulsion: Motor Cycles
HSN Code
87116020
Description
With electric motor for propulsion: Scooters
HSN Code
87116030
Description
With electric motor for propulsion: Mopeds
HSN Code
87116090
Description
With electric motor for propulsion: Other
HSN Code
87119010
Description
Other : Side-cars
HSN Code
87119090
Description
Other : Other : Other

Case Laws Related to HSN 87112029

Order Number
Description
Order Number
69(JPM)CGST/JPR/2020
Description
HONDA MOTERCYCLE AND SCOOTER INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER, CGST DIVISION-D, BHIWADI-II (First Appellate Authority, Rajasthan)

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.

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