HSN Code 87012100: Diesel Semi-Tractor

HSN Code 87012100 represents Diesel Semi-Tractor under GST classification. This code helps businesses identify Diesel Semi-Tractor correctly for billing, taxation, and trade. With HSN Code 87012100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Diesel Semi-Tractor.

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Description of Goods for Diesel Semi-Tractor

HSN Code 87012100 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) Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
CESS: 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)
14% 14% 28% See note

Description of goods

Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)

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)

CGST 14%
SGST 14%
IGST 28%
CESS 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)

What does HSN Code 87012100 not include?

Diesel Semi-Tractor does not include products with the following descriptions:

HSN Code Description
Single axle tractors
Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc
Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other
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 of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc

Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other

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

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FAQs for HSN Code 87012100

What products are classified under HSN 87012100 ?

It includes Track-Laying Tractors with Engine ≤ 1,800 cc

Do e‑way bill and e‑invoice apply for Diesel Semi-Tractor?

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.

How much GST applies to Diesel Semi-Tractor?

Under HSN 87012100, Diesel Semi-Tractor attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Diesel Semi-Tractor is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Diesel Semi-Tractor; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Diesel Semi-Tractor?

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 Diesel Semi-Tractor?

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

Important Disclaimer

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.

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