HSN code for tractor.
Tractor is classified under HSN code 8701 (TRACTORS (OTHER THAN TRACTORS OF HEADING 8709)). The GST rate is 18% (condition-dependent — see the table below), effective 2025-09-22, per 9/2025-Central Tax (Rate).
gst rates for tractor
| gst | cgst + sgst | condition |
|---|---|---|
| 5% | 2.5% + 2.5% | Sch I S.No 442 |
| 18% | 9% + 9% | Sch II S.No 531 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
Agricultural tractorBadi tractorChhoti tractorCrawler tractorFarm tractorKisan tractorTractor vehicleWheel tractor
more specific codes under 8701
- 870110SINGLE AXLE TRACTORS
- 870120Road tractors for semi-trailers
- 870121WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL)
- 870122WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) A
- 870123WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FO
- 870124WITH ONLY ELECTRIC MOTOR FOR PROPULSION
- 870129OTHER
- 870130TRACK-LAYING TRACTORS :
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Full detail — official text, every sub-code and rate history — on the HSN 8701 code page → · chapter 87 — Vehicles other than railway or tramway rolling-sto
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing