Description of Goods for HSN 87161000

HSN Code 87161000 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
8716
Sub Chapter Name
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Description of Goods
Trailers and semi-trailers of the caravan type, for housing or camping
CGST (%)
9
SGST (%)
9
IGST (%)
18
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 87161000 not include?

HSN Code 87161000 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87162000
Description
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
HSN Code
87163100
Description
Other trailers and semi-trailers for the transport of goods : Tanker trailers and tanker semi-trailers
HSN Code
87163900
Description
Other trailers and semi-trailers for the transport of goods : Other
HSN Code
87164000
Description
Other trailers and semi-trailers
HSN Code
87168010
Description
Other vehicles : Hand propelled vehicles (e.g. hand carts, rickshaws and the like)
HSN Code
87168020
Description
Other vehicles : Animal drawn vehicles
HSN Code
87168090
Description
Other vehicles : Other
HSN Code
87169010
Description
Parts : Parts and accessories of trailers
HSN Code
87169090
Description
Parts : Other

Case Laws Related to HSN 87161000

Order Number
Description
Description
AAKASH ENGINEERS (Authority for Advance Ruling, Daman Diu and DNH)
Order Number
KER/107/2021
Description
CC FABS (Authority for Advance Ruling, Kerala)

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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