Free Tools/HSN Code Finder/Chapter 87/HSN 8701

HSN 87014-Digit Heading

HSN 8701: Tractors – GST Rate

HSN 8701 covers tractors (other than tractors of heading 8709). GST on HSN 8701 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 19 tariff items, for example 8701 10 00, 8701 20 10 and 8701 20 90.

Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8701

5%CGST 2.5% + SGST 2.5% / IGST 5%

Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)

Reference: Schedule I, S. No. 442 (Spec: 8701)

18%CGST 9% + SGST 9% / IGST 18%

Road tractors for semi-trailers of engine capacity more than 1800 cc

Reference: Schedule II, S. No. 531 (Spec: 8701)

Other entries in this chapter (2)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology

Reference: Schedule I, S. No. 440 (Spec: 87)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.

Reference: Schedule I, S. No. 441 (Spec: 87)

Sub-Headings & Tariff Items Under 8701

Showing 33 sub-classification codes with complete hierarchy descriptions.

8701106-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Single Axle Tractors

870110008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Single Axle Tractors > Single Axle Tractors

8701206-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Road tractors for semi-trailers

870120108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Road tractors for semi-trailers > Tractors (Other Than Tractors Of Heading 8709) Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc

870120908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Road tractors for semi-trailers > Tractors (Other Than Tractors Ofheading 8709) Road Tractors For Semi-Trailers Other

8701216-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > With Only Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel)

870121008-Digit Tariff Item

8701226-Digit Sub-heading

870122008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion > With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion

8701236-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > With Both Spark-Ignition Internal Combustion Piston Engine And Electric Motor As Motors For Propulsion

870123008-Digit Tariff Item

8701246-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > With Only Electric Motor For Propulsion

870124008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > With Only Electric Motor For Propulsion > With Only Electric Motor For Propulsion

8701296-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Other

870129008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Other > Other

8701306-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Track-Laying Tractors :

870130118-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Track-Laying Tractors : > Of Engine Capacity Not Exceeding 1,800 Cc

870130198-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Track-Laying Tractors : > Other

870130918-Digit Tariff Item

870130998-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Track-Laying Tractors : > Other

8701906-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Other

870190108-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Other > Tractors (Other Than Tractors Of Heading 8709 Other : Of Engine Capacity Not Exceeding 1,800 Cc

870190908-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Other > Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other

8701916-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Not Exceeding 18 Kw

870191008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Not Exceeding 18 Kw > Not exceeding 18 kW

8701926-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 18 Kw But Not Exceeding 37 Kw

870192008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 18 Kw But Not Exceeding 37 Kw > Exceeding 18 kW but not exceeding 37 kW

8701936-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 37 Kw But Not Exceeding 75 Kw

870193008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 37 Kw But Not Exceeding 75 Kw > Exceeding 37 kW but not exceeding 75 kW

8701946-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 75 Kw But Not Exceeding 130 Kw

870194008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 75 Kw But Not Exceeding 130 Kw > Exceeding 75 kW but not exceeding 130 kW

8701956-Digit Sub-heading

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 130 Kw

870195008-Digit Tariff Item

Chain: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof > Tractors (Other Than Tractors Of Heading 8709) > Exceeding 130 Kw > Exceeding 130 kW

Other Headings in Chapter 87

HSN 8702

Motor Vehicles For The Transport Of Ten Or More Persons, Including The Driver

HSN 8703

Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars

HSN 8704

Motor Vehicles For The Transport Of Goods

HSN 8705

Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Radiological Units)

HSN 8706

Chassis Fitted With Engines, For The Motor Vehicles Of Headings 8701 To 8705

HSN 8707

Bodies (Including Cabs), For The Motor Vehicles Of Headings 8701 To 8705

HSN 8708

Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705

HSN 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

HSN 8710

Tanks And Other Armoured Fighting Vehicles, Motorised, Whether Or Not Fitted With Weapons, And Parts Of Such Vehicles

HSN 8711

Motorcycles (Including Mopeds) And Cycles Fitted With An Auxiliary Motor, With Or Without Side-Cars;

HSN 8712

Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised

HSN 8713

Carriages For Disabled Persons, Whether Or Not Motorised Or Otherwise Mechanically Propelled

HSN 8714

Parts And Accessories Of Vehicles Of Headings 8711 To 8713

HSN 8715

Baby Carriages And Parts Thereof

HSN 8716

Trailers And Semi-Trailers, Other Vehicles, Not Mechanically Propelled, Parts Thereof

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