What products are classified under HSN 87012010 ?
It includes Motorboats (Non-Outboard)
HSN Code 87012010 represents Other Road Tractors for Semi-Trailers under GST classification. This code helps businesses identify Other Road Tractors for Semi-Trailers correctly for billing, taxation, and trade. With HSN Code 87012010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Road Tractors for Semi-Trailers.
HSN Code 87012010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | 8701 | Tractors (other than tractors of heading 8709) | Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc | 6% | 6% | 12% | 0% |
Description of goods
Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc
Chapter
87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter
8701 – Tractors (other than tractors of heading 8709)
Other Road Tractors for Semi-Trailers does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Single axle tractors | |
| Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other | |
| Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | |
| Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | |
| Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | |
| Road tractors for semi-trailers : With only electric motor for propulsion | |
| Road tractors for semi-trailers : Other | |
| Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc | |
| Track-laying tractors : Garden tractors : Other | |
| Track-laying tractors : Other : Of engine capacity not exceeding 1,800 cc | |
| Track-laying tractors : Other : Other | |
| Tractors (other than tractors of heading 8709 other : of engine capacity not exceeding 1,800 cc | |
| Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other | |
| Other, of an engine power: Not exceeding 18 kW | |
| Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW | |
| Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW | |
| Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW | |
| Other, of an engine power: Exceeding 130 kW |
Single axle tractors
Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other
Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
Road tractors for semi-trailers : With only electric motor for propulsion
Road tractors for semi-trailers : Other
Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc
Track-laying tractors : Garden tractors : Other
Track-laying tractors : Other : Of engine capacity not exceeding 1,800 cc
Track-laying tractors : Other : Other
Tractors (other than tractors of heading 8709 other : of engine capacity not exceeding 1,800 cc
Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other
Other, of an engine power: Not exceeding 18 kW
Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW
Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW
Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW
Other, of an engine power: Exceeding 130 kW
It includes Motorboats (Non-Outboard)
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Road Tractors for Semi-Trailers; Nil for exempt items if applicable).
Under HSN 87012010, Other Road Tractors for Semi-Trailers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.