What products are classified under HSN 8709
It includes Works Trucks, Self-Propelled, Parts
HSN Sub Chapter 8709 represents Works Trucks, Self-Propelled, Parts under GST classification. This code helps businesses identify Works Trucks, Self-Propelled, Parts correctly for billing, taxation, and trade. With HSN Sub Chapter 8709, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Works Trucks, Self-Propelled, Parts.
GST Rate for Works Trucks, Self-Propelled, Parts under HSN Code 8709. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 87 | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | 28% | 28% |
Chapter: 87
Description: Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Following Tariff HSN code falls under Works Trucks, Self-Propelled, Parts:
| Order Number | Description |
|---|---|
| Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana) | |
| Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
Action Construction Equipment Limited (AAR (Authority For Advance Ruling), Haryana)
Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Works Trucks, Self-Propelled, Parts
If your outward supply of Works Trucks, Self-Propelled, Parts is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.