--- title: "HSN Code for Single axle tractors | HSN 87011000 GST Rate" description: "Find HSN and GST Rates for 87011000 related to Single axle tractors with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87011000/" --- # HSN Code 87011000: Single axle tractors - [Section 17: Guide to HSN Section 17](https://busy.in/hsn/section-17/) - [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/) - [Sub-chapter 8701: Tractors (excluding heading 8709)](https://busy.in/hsn/sub-chapter-8701/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Single axle tractors | 14% | 14% | 28% | Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles) | ## Frequently asked questions ### What products are classified under HSN 87011000 ? It includes Track-laying tractors : Garden tractors : Other ### Can we claim ITC on inputs used to trade Single axle tractors? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Single axle tractors? Under HSN 87011000, Single axle tractors attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Single axle tractors? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Single axle tractors? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How should mixed supplies be billed when Single axle tractors is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Single axle tractors; Nil for exempt items if applicable). ### Any common misclassification issue with Single axle tractors? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 87011000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹37 Cr (−35.61% YoY) — 0.0010% of India's total exports - Imports: < ₹1 Crore (−46.67% YoY) — 0.0000% of India's total imports - Trade balance: ₹37 Cr (Surplus); surplus rank #2374 of 12657 HSN codes - Share of Sub-Chapter 8701: 0.38% of its exports; import side 0.06% - Rank within Sub-Chapter 8701: #7 of 19 by export value; import-side #11 ### Key metrics - Export CAGR: 8.56% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4024 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +162.83% in FY 2023-24 - Contribution to Sub-Ch. 8701: 0.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87011000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8701 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8701 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 22.61 | 0.0010% | — | 0.33% | < ₹1 Crore | 0.0000% | — | 0.00% | +22.60 | #3934 | | FY 2019-20 | 33.25 | 0.0015% | +47.06% | 0.61% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | +33.23 | #3468 | | FY 2020-21 | 12.19 | 0.0006% | −63.34% | 0.20% | < ₹1 Crore | 0.0000% | +4,750.00% | 0.24% | +11.22 | #4822 | | FY 2021-22 | 30.11 | 0.0010% | +147.01% | 0.29% | Nil | 0.0000% | −100.00% | 0.00% | +30.11 | #4044 | | FY 2022-23 | 21.87 | 0.0006% | −27.37% | 0.18% | < ₹1 Crore | 0.0000% | — | 0.04% | +21.73 | #4567 | | FY 2023-24 | 57.48 | 0.0016% | +162.83% | 0.62% | < ₹1 Crore | 0.0000% | +7.14% | 0.06% | +57.33 | #3335 | | FY 2024-25 | 37.01 | 0.0010% | −35.61% | 0.38% | < ₹1 Crore | 0.0000% | −46.67% | 0.06% | +36.93 | #4024 | - CAGR (7-year): exports 8.56%/yr, imports 41.42%/yr (consistently Surplus) ## Key trade insights: HSN Code 87011000 export-import analysis ### Consistent export growth: 8.56% CAGR over 7 years India's exports under HSN Code 87011000 have grown at a compound annual rate of 8.56% over 7 fiscal years, rising from ₹22.61 Crore in FY 2018-19 to ₹37.01 Crore in FY 2024-25. ### HSN Code 87011000 ranked #4024 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87011000 ranks #4024 out of 12657 HSN codes by total export value. Within Sub-Chapter 8701, it ranks #7 of 19. By trade surplus, it ranks #2374 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 87011000 exports The strongest single-year export movement for HSN Code 87011000 was recorded in FY 2023-24, when exports surged by 162.83% over the prior year. ### India maintains a trade surplus of ₹36.93 Crore in HSN Code 87011000 goods In FY 2024-25, India's exports of ₹37.01 Cr exceeded imports of ₹0.08 Cr, resulting in a trade surplus of ₹36.93 Crore — ranking #2374 of 12657 by surplus magnitude. ### Import growth of 41.42% CAGR signals rising demand for Single axle tractors India's imports under HSN Code 87011000 have grown at 41.42% CAGR, reaching ₹0.08 Crore in FY 2024-25. ### HSN Code 87011000 contributes 0.38% of Sub-Chapter 8701 exports — ranked #7 Among the 19 HSN codes under Sub-Chapter 8701, HSN Code 87011000 ranks #7 by export value — accounting for 0.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #11). ## Related HSN Codes in Sub-Chapter 8701 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 87019300: Engines 37-75 kW](https://busy.in/hsn/hsn-87019300/) | ₹4,852 Cr | | #2 | [HSN Code 87019200: Engine power 18-37 kW](https://busy.in/hsn/hsn-87019200/) | ₹2,227 Cr | | #3 | [HSN Code 87019400: Engine power 75-130 kW](https://busy.in/hsn/hsn-87019400/) | ₹1,023 Cr | | #4 | [HSN Code 87019100: Other, of an engine power: Not exceeding 18 kW](https://busy.in/hsn/hsn-87019100/) | ₹696 Cr | | #5 | [HSN Code 87013099: Track-Laying Tractors \| Other](https://busy.in/hsn/hsn-87013099/) | ₹479 Cr | | #6 | [HSN Code 87012100: Diesel Semi-Tractor](https://busy.in/hsn/hsn-87012100/) | ₹410 Cr | | #7 | HSN Code 87011000: Single axle tractors (this hsn code) | ₹37 Cr | | #8 | [HSN Code 87012900: Road Tractors For Semi-Trailers \| Other](https://busy.in/hsn/hsn-87012900/) | ₹4 Cr | | #9 | [HSN Code 87012400: Semi-Trailer Road Tractors with Electric Motor Propulsion](https://busy.in/hsn/hsn-87012400/) | < ₹1 Crore | | #10 | [HSN Code 87019500: Other, of an engine power: Exceeding 130 kW](https://busy.in/hsn/hsn-87019500/) | < ₹1 Crore |