HSN Codes · Chapter 87: Vehicles and Parts

HSN Code 8701

Tractors

Typical GST rate

12%

6% CGST + 6% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8701

The first two digits (87) place this code in chapter 87 — Vehicles and Parts. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Cars, two-wheelers, tractors, commercial vehicles, and auto parts. Most motor vehicles attract 28% GST plus compensation cess.

More specific codes under 8701

  • 870110 — Tractors (other than tractors of heading 8709) — single axle tractors
  • 87011000 — Tractors (other than tractors of heading 8709) — single axle tractors — single axle tractors
  • 870120 — Tractors (other than tractors of heading 8709) — road tractors for semi-trailers
  • 87012010 — Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc
  • 87012090 — Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other
  • 870121 — With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
  • 87012100 — With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
  • 870122 — With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
  • 87012200 — With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
  • 870123 — With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

Frequently asked questions

Goods and services under 8701 typically attract 12% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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