GST Rate on Tractors: 12%

HSN 8701 · 6% CGST + 6% SGST intra-state, or 12% IGST interstate.

Agricultural tractors attract 12% GST under heading 8701, with many tractor parts also at concessional rates to keep farm mechanisation affordable. Road tractors for semi-trailers, used in logistics, are taxed higher.

Worked example at 12%

Taxable value: ₹10,000
CGST (6%): ₹600.00
SGST (6%): ₹600.00
Invoice total: ₹11,200.00

Interstate, the same sale shows a single IGST line of ₹1,200.00. Try your own numbers in the GST calculator.

Classification

Tractors is classified under HSN 8701 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 12% GST

Bicycles HSN 8712 Carpets HSN 5703 Ghee & Butter HSN 0405 Hotel Rooms SAC 996311 LED Bulbs HSN 853950 Medicines HSN 300490 Pasta & Noodles HSN 1902 Sports Goods HSN 9506

Frequently asked questions

Specified tractor parts enjoy concessional rates by notification, but generic auto parts used in tractors may fall at 18-28% under their own headings — the specific part decides.

For a sale within one state, the 12% splits equally into 6% CGST and 6% SGST. For an interstate sale it is charged as a single 12% IGST — the total tax is the same either way.

HSN code 8701. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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