Description of Goods for HSN 87131010

HSN Code 87131010 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
8713
Sub Chapter Name
Carriage for disabled persons, whether or not motorised or otherwise mechanically propelled
Description of Goods
Not mechanically propelled : Wheel chairs for invalid
CGST (%)
2.5
SGST (%)
2.5
IGST (%)
5
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 87131010 not include?

HSN Code 87131010 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87131090
Description
Not mechanically propelled : Other
HSN Code
87139010
Description
Other : Wheel chairs for invalid
HSN Code
87139090
Description
Other : Other

Case Laws Related to HSN 87131010

Order Number
Description
Order Number
KAR ADRG 32/2020
Description
M/S. SAI MOTORS (Authority for Advance Ruling, Karnataka)

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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