HSN Codes · Chapter 87: Vehicles and Parts

HSN Code 870110

Tractors (other than tractors of heading 8709) — single axle tractors

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 870110

The first two digits (87) place this code in chapter 87 — Vehicles and Parts. Heading 8701 groups the product family, and the remaining digits pin down this specific 6-digit classification. 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.

Parent heading

8701 — Tractors

More specific codes under 870110

  • 87011000 — Tractors (other than tractors of heading 8709) — single axle tractors — single axle tractors

Related codes in heading 8701

  • 870120 — Tractors (other than tractors of heading 8709) — road tractors for semi-trailers
  • 870121 — 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
  • 870123 — With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
  • 870124 — Tractors (other than tractors of heading 8709) — with only electric motor for propulsion
  • 870129 — Tractors (other than tractors of heading 8709) — other
  • 870130 — Tractors (other than tractors of heading 8709) — track-laying tractors
  • 870190 — Tractors (other than tractors of heading 8709) — other
  • 870191 — Tractors (other than tractors of heading 8709) — not exceeding 18 kw
  • 870192 — Tractors (other than tractors of heading 8709) — exceeding 18 kw but not exceeding 37 kw

Frequently asked questions

The GST rate under 870110 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
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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