---
title: "HSN Code for Other Road Tractors for Semi-Trailers | HSN 87012010 GST Rate"
description: "Find HSN and GST Rates for 87012010 related to Other Road Tractors for Semi-Trailers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87012010/"
---

# HSN Code 87012010: Other Road Tractors for Semi-Trailers

- [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 |
| --- | --- | --- | --- | --- |
| Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 87012010 ?

It includes Motorboats (Non-Outboard)

### Do e‑way bill and e‑invoice apply for Other Road Tractors for Semi-Trailers?

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.

### Any common misclassification issue with Other Road Tractors for Semi-Trailers?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Other Road Tractors for Semi-Trailers?

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.

### Can we claim ITC on inputs used to trade Other Road Tractors for Semi-Trailers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Other Road Tractors for Semi-Trailers is sold with other items?

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).

### How much GST applies to Other Road Tractors for Semi-Trailers?

Under HSN 87012010, Other Road Tractors for Semi-Trailers attracts Varies when sold in taxable form. Describe the exact form on the invoice.