About HSN 87149090
HSN code 87149090 classifies parts and accessories of 8711–8713 — tariff item 9090 under the Goods and Services Tax (GST) tariff schedule. It sits in Chapter 87 - Vehicles other than railway - and is taxed at 28%. This is the 8-digit (most specific) classification used in tax invoices and e-invoice IRNs.
When to use HSN 87149090
Use HSN 87149090 on tax invoices, GSTR-1, and GSTR-3B filings when supplying or receiving parts and accessories of 8711–8713 — tariff item 9090. The code must appear in the HSN summary of GSTR-1 (Table 12) and in e-invoice schema where applicable.
Higher rate alert: This item attracts the 28% slab. Verify current notification before invoicing - GST Council can alter slab assignment by notification (typically effective from a specified date).
GST invoicing requirements
- Turnover above ₹5 crore (in any preceding FY): mandatory 6-digit HSN on every B2B invoice. 8-digit recommended for precision.
- Turnover ₹5 crore or below: 4-digit HSN on B2B invoices; 2-digit suffices for B2C. No HSN required for B2C supplies below the threshold.
- E-invoicing taxpayers (turnover ≥ ₹5 crore from April 2026): the IRN payload carries HSN as a separate field per line item.
Place of supply and rate split
For intra-state supply: CGST 14% + SGST 14% (total 28%).
For inter-state supply or to/from a Special Economic Zone: IGST 28%.
How rates change
GST rates are notified by the Central Board of Indirect Taxes & Customs (CBIC) pursuant to GST Council recommendations. The rate shown here is the current rate as of FY 2026-27. Historical rates and the underlying notification are linked from the chapter index page. For commercial transactions, always confirm against the latest CBIC rate notification or use ThynkTax's public API for the canonical record.
Use via API
Fetch this HSN record programmatically:
curl https://api.thynktax.com/v1/tax-rules/hsn/87149090
# Returns JSON: { hsn, description, gst_rate, cess_rate, chapter }