HSN Code 87163900: Goods transport trailers

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.

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Description of Goods for 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

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 87163900 not include?

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

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Case Laws Related to HSN Code 87163900

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)

FAQs for HSN Code 87163900

What products are classified under HSN 87163900 ?

It includes Balloons, Dirigibles, and Non-Powered Aircraft

Does packaging or labelling change the GST for Goods transport trailers?

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.

Any common misclassification issue with Goods transport trailers?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Goods transport trailers?

Under HSN 87163900, Goods transport trailers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Goods transport trailers?

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.

How should mixed supplies be billed when Goods transport trailers is sold with other items?

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).

Can we claim ITC on inputs used to trade Goods transport trailers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Important Disclaimer

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.

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