---
title: "HSN Code for Gliders and Hang Gliders | HSN 87119099 GST Rate"
description: "Find HSN and GST Rates for 87119099 related to Gliders and Hang Gliders with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87119099/"
---

# HSN Code 87119099: Gliders and Hang Gliders

- [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/)
- [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/)
- [Sub-chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; other : other : other | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 87119099 ?

It includes Other Optical Appliances/Instruments

### Do e‑way bill and e‑invoice apply for Gliders and Hang Gliders?

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.

### Can we claim ITC on inputs used to trade Gliders and Hang Gliders?

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

### How much GST applies to Gliders and Hang Gliders?

Under HSN 87119099, Gliders and Hang Gliders attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Gliders and Hang Gliders is sold with other items?

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

### Any common misclassification issue with Gliders and Hang Gliders?

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