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Tractors is classified under HSN heading 8701. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Tractors?
GST on Tractors as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| 5% | 8701 | If you sell tractors, except road tractors for semi-trailers with engines above 1800 cc, GST is 5%. | 9/2025-CT(R), entry 442 |
| 18% | 8701 | If you sell road tractors for semi-trailers with engines above 1800 cc, GST is 18%. | 9/2025-CT(R), entry 531 |
GST rate on Tractors since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 12% or 28% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Tractors is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8701 Tractors (other than tractors of heading 8709)
| Code | Description (as in the tariff) |
|---|---|
870110 | Single axle tractors |
87011000 | Single axle tractors |
870120 | 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 |
87012300 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion |
870124 | With only electric motor for propulsion |
87012400 | With only electric motor for propulsion |
870129 | Other |
87012900 | Other |
870130 | Track-laying tractors |
87013011 | Of engine capacity not exceeding 1,800 cc |
87013019 | Other |
87013091 | Of engine capacity not exceeding 1,800 cc |
87013099 | Other |
870190 | Other |
87019010 | Tractors (other than tractors of heading 8709 other : of engine capacity not exceeding 1,800 cc |
87019090 | Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other |
870191 | Not exceeding 18 kw |
87019100 | Not exceeding 18 kW |
870192 | Exceeding 18 kw but not exceeding 37 kw |
87019200 | Exceeding 18 kW but not exceeding 37 kW |
870193 | Exceeding 37 kw but not exceeding 75 kw |
87019300 | Exceeding 37 kW but not exceeding 75 kW |
870194 | Exceeding 75 kw but not exceeding 130 kw |
87019400 | Exceeding 75 kW but not exceeding 130 kW |
870195 | Exceeding 130 kw |
87019500 | Exceeding 130 kW |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Cars
8703 - Motorcycles and scooters (Two-wheeler)
8711 - Bicycles
8712 - Motor vehicle parts (Spare parts)
8708 - Trucks and goods vehicles
8704 - Wheelchairs
8713 - Electricity
2716 - Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
