HSN code 8701 is the Customs Tariff heading for tractors (other than tractors of heading 8709), in Chapter 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). Goods of this heading are taxed at 5% or 18%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 8701
These are the entries of the current GST rate notifications whose column (2) names heading 8701 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 5% | 9/2025-CT(R), Schedule I, S. No. 442 |
| 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 18% | 9/2025-CT(R), Schedule II, S. No. 531 |
Goods of heading 8701 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 87 entries that can also apply
These entries name the whole of Chapter 87 in column (2), so they reach every heading of the chapter, including 8701, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% | 9/2025-CT(R), Schedule I, S. No. 440 |
| 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% | 9/2025-CT(R), Schedule I, S. No. 441 |
CGST, SGST and IGST split for HSN 8701
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 8701
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 8701
Heading 8701 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 8701 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (8701) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 8701 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 87
Chapter 87 of the Customs Tariff is Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. This list has 16 of its headings, each with its own page. See all Chapter 87 headings.
- HSN 8702: Vehicles for ten or more persons (18%)
- HSN 8703: Motor cars (18% or 40%)
- HSN 8704: Motor vehicles for goods transport (18%)
- HSN 8705: Special purpose motor vehicles (18%)
- HSN 8706: Chassis fitted with engines (18%)
- HSN 8707: Bodies, for the motor vehicles (18%)
- HSN 8708: Motor vehicle parts and accessories (5% or 18%)
- HSN 8709: Works trucks, self-propelled (18%)
- HSN 8710: Tanks (5%)
- HSN 8711: Motorcycles and cycles fitted (18% or 40%)
- HSN 8712: Bicycles and other cycles (5%)
- HSN 8713: Carriages for disabled persons (5%)