Q3HSN Code 8701
Tractors (other than tractors of heading 8709)
GST rate
| Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 5% |
| Road tractors for semi-trailers of engine capacity more than 1800 cc | 18% |
Codes under 8701
| Code | Description | GST rate |
|---|---|---|
| 8701 10 | Single axle tractors | Varies |
| 8701 20 | Road tractors for semi-trailers | Varies |
| 8701 20 10 | Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc | Varies |
| 8701 20 90 | Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other | Varies |
| 8701 21 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) — tractors (other than tractors of heading 8709) | Varies |
| 8701 22 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion — tractors (other than tractors of heading 8709) | Varies |
| 8701 23 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion — tractors (other than tractors of heading 8709) | Varies |
| 8701 24 | With only electric motor for propulsion — tractors (other than tractors of heading 8709) | Varies |
| 8701 29 | Tractors (other than tractors of heading 8709) › Other | Varies |
| 8701 30 | Track-laying tractors: | Varies |
| 8701 30 11 | Engine capacity not exceeding 1,800 cc — track-laying tractors | Varies |
| 8701 30 91 | Engine capacity not exceeding 1,800 cc — track-laying tractors | Varies |
| 8701 90 | Tractors (other than tractors of heading 8709) › Other | Varies |
| 8701 90 10 | Tractors (other than tractors of heading 8709 other: of engine capacity not exceeding 1,800 cc | Varies |
| 8701 90 90 | Tractors (other than tractors ofheading 8709 other:tractors (other than tractors ofheading 8709 other | Varies |
| 8701 91 | Not exceeding 18 kW — tractors (other than tractors of heading 8709) | Varies |
| 8701 92 | Exceeding 18 kW but not exceeding 37 kW — tractors (other than tractors of heading 8709) | Varies |
| 8701 93 | Exceeding 37 kW but not exceeding 75 kW — tractors (other than tractors of heading 8709) | Varies |
| 8701 94 | Exceeding 75 kW but not exceeding 130 kW — tractors (other than tractors of heading 8709) | Varies |
| 8701 95 | Exceeding 130 kW — tractors (other than tractors of heading 8709) | Varies |
← Chapter 87: Cars, two-wheelers, tractors and parts
Related HSN codes
8702Motor vehicles for the transport of ten or more persons8716Trailers and semi-trailers, other vehicles, not8703Motor cars and other motor vehicles principally designed8715Baby carriages and parts thereof8704Motor vehicles for the transport of goods8714Parts and accessories of vehicles of headings 8711 to 8713
Frequently Asked Questions
What is the HSN code for tractors (other than tractors of heading 8709)?
The HSN code for tractors (other than tractors of heading 8709) is 8701, under Chapter 87 (Cars, two-wheelers, tractors and parts).
What is the GST rate on tractors (other than tractors of heading 8709)?
It depends on the specific item: tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) is 5%; road tractors for semi-trailers of engine capacity more than 1800 cc is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.