Transport HSN Code

Transport HSN Codes: A Comprehensive Guide

The term “transport” is incredibly broad, encompassing everything from the vehicles themselves to the services that move goods and people. Under the Goods and Services Tax (GST) regime in India, each aspect of transport is meticulously classified using Harmonized System of Nomenclature (HSN) codes. Understanding these codes is essential for businesses and individuals alike, ensuring correct tax application and compliance.

This blog delves into the various HSN codes related to transport, distinguishing between goods (vehicles) and services (transportation), based on the provided data.

HSN Codes for Transport Vehicles

When we talk about “transport” as a tangible good, we’re primarily referring to the vehicles used for various purposes. The HSN codes for these vehicles generally fall under Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. Here’s a breakdown:

• Motor Cars for Passenger Transport: This category includes a wide range of vehicles designed primarily for carrying people.
  • Spark-Ignition Internal Combustion Piston Engine (above 1500 cc): HSN 87032310, with a GST rate of 28% plus varying CESS (Nil/17%/20%/22%).
  • Compression Ignition Internal Combustion Piston Engine (Diesel or Semi-Diesel, other): HSN 87033199, also at 28% GST plus varying CESS (Nil/3%/17%/20%/22%).
  • Vehicles for Transport of Not More Than 13 Persons (Diesel): HSN 87021019, 28% GST with Nil/15% CESS. This also includes integrated monocoque vehicles (HSN 87021011) with the same rates.
  • Vehicles Specially Designed for Traveling on Snow; Golf Cars and Similar Vehicles: HSN 87031090, 28% GST plus varying CESS (Nil/17%/20%/22%).
• Motor Vehicles for Goods Transport:
  • With Compression-Ignition Internal Combustion Piston Engine (Diesel or Semi-Diesel), G.V.W. Not Exceeding 5 Tonnes (Refrigerated): HSN 87042110, with a 28% GST rate and Nil CESS.
• Trailers and Other Non-Mechanically Propelled Vehicles:
  • Other Trailers and Semi-Trailers for the Transport of Goods: HSN 87163900, attracting an 18% GST rate and Nil CESS.
• Special Purpose Motor Vehicles: This covers vehicles like breakdown lorries, crane lorries, fire fighting vehicles, etc.
  • Other Special Purpose Motor Vehicles: HSN 87059000, taxed at 18% GST with Nil CESS.
• Works Trucks for Short Distance Transport: These are self-propelled trucks used in factories, warehouses, etc.
  • Works Trucks, Self-Propelled, Not Fitted With Lifting Or Handling Equipment: HSN 87099000, with an 18% GST rate and Nil CESS.

HSN Codes for Transport Services

Beyond the vehicles, “transport” also refers to the services provided for moving goods or passengers. These services fall under various HSN codes, often within Chapter 99 (Services):

• Railway Transport Services of Goods: HSN 996512, with varying GST rates (5%/12%/18%) depending on specific conditions.
• Road Transport Services of Goods: This includes transport by refrigerator vehicles, trucks, trailers, etc.
  • HSN 996511, also with varying GST rates (5%/12%/18%). Notably, a Goods Transport Agency (GTA) can opt for a 6% central tax on all services.
• Transport Services of Petroleum & Natural Gas, Water, Sewerage, and Other Goods Via Pipeline: HSN 996513, with GST rates of 5%/12%/18%.
• Other Land Transportation Services of Passengers: HSN 996414, with GST rates of 5%/12%/18% based on conditions.
• Reservation Services for Transportation: HSN 998551, taxed at 5%/18%, with specific conditions.
• Maintenance and Repair Services of Transport Machinery and Equipment: HSN 998714, with GST rates of 5%/18%.