HSN code 87131090: Not mechanically propelled : Other

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    Description of Goods for HSN 87131090

    HSN Code 87131090 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 : Other
    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 87131090 not include?

    HSN Code 87131090 does not include products with the following descriptions:

    HSN Code
    Description
    HSN Code
    87131010
    Description
    Not mechanically propelled : Wheel chairs for invalid
    HSN Code
    87139010
    Description
    Other : Wheel chairs for invalid
    HSN Code
    87139090
    Description
    Other : Other

    Case Laws Related to HSN 87131090

    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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