What products are classified under HSN 87163900 ?
It includes Balloons, Dirigibles, and Non-Powered Aircraft
HSN Code 87163900 represents Goods transport trailers under GST classification. This code helps businesses identify Goods transport trailers correctly for billing, taxation, and trade. With HSN Code 87163900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Goods transport trailers.
HSN Code 87163900 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 | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
Other trailers and semi-trailers for the transport of goods : Other
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
Other trailers and semi-trailers for the transport of goods : Other
Chapter
87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
8716 – Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
Goods transport trailers does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Trailers and semi-trailers of the caravan type, for housing or camping | |
| Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | |
| Other trailers and semi-trailers for the transport of goods : Tanker trailers and tanker semi-trailers | |
| Other trailers and semi-trailers | |
| Other vehicles : Hand propelled vehicles (e.g. hand carts, rickshaws and the like) | |
| Other vehicles : Animal drawn vehicles | |
| Other vehicles : Other | |
| Parts : Parts and accessories of trailers | |
| Parts : Other |
Trailers and semi-trailers of the caravan type, for housing or camping
Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
Other trailers and semi-trailers for the transport of goods : Tanker trailers and tanker semi-trailers
Other trailers and semi-trailers
Other vehicles : Hand propelled vehicles (e.g. hand carts, rickshaws and the like)
Other vehicles : Animal drawn vehicles
Other vehicles : Other
Parts : Parts and accessories of trailers
Parts : Other
| Order Number | Description |
|---|---|
| Aakash Engineers (AAR (Authority For Advance Ruling), Daman Diu And Dnh) |
Aakash Engineers (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
It includes Balloons, Dirigibles, and Non-Powered Aircraft
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 87163900, Goods transport trailers 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Goods transport trailers; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.