Guide to HSN Code 87163100

87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Other trailers and semi-trailers for the transport of goods : Tanker trailers and tanker semi-trailers

9

9

18

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)