What products are classified under HSN 87150020 ?
It includes Other vehicles : Animal drawn vehicles
HSN Code 87150020 represents Baby carriages and parts thereof : Parts under GST classification. This code helps businesses identify Baby carriages and parts thereof : Parts correctly for billing, taxation, and trade. With HSN Code 87150020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Baby carriages and parts thereof : Parts.
HSN Code 87150020 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 | 8715 | Baby carriages and parts thereof |
Baby carriages and parts thereof : Parts
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)
|
9% | 9% | 18% | See note |
Description of goods
Baby carriages and parts thereof : Parts
Chapter
87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
8715 – Baby carriages and parts thereof
Baby carriages and parts thereof : Parts does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Baby carriages and parts thereof : Baby carriages |
Baby carriages and parts thereof : Baby carriages
It includes Other vehicles : Animal drawn vehicles
Under HSN 87150020, Baby carriages and parts thereof : Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Baby carriages and parts thereof : Parts; Nil for exempt items if applicable).
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.