--- title: "HSN Code for Diesel Semi-Tractor | HSN 87012100 GST Rate" description: "Find HSN and GST Rates for 87012100 related to Diesel Semi-Tractor with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87012100/" --- # HSN Code 87012100: Diesel Semi-Tractor - [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 | | --- | --- | --- | --- | --- | | Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 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 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. ## India's trade performance: HSN Code 87012100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹410 Cr (+66.28% YoY) — 0.0111% of India's total exports - Imports: ₹22 Cr (−0.18% YoY) — 0.0004% of India's total imports - Trade balance: ₹388 Cr (Surplus); surplus rank #768 of 12657 HSN codes - Share of Sub-Chapter 8701: 4.21% of its exports; import side 16.41% - Rank within Sub-Chapter 8701: #6 of 19 by export value; import-side #3 ### Key metrics - National export rank: #1169 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +66.28% in FY 2024-25 - Contribution to Sub-Ch. 8701: 4.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87012100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 360.94 | 0.0100% | — | 3.01% | 4.73 | 0.0001% | — | 1.33% | +356.21 | #1172 | | FY 2023-24 | 246.59 | 0.0068% | −31.68% | 2.68% | 22.48 | 0.0004% | +375.26% | 8.82% | +224.11 | #1570 | | FY 2024-25 | 410.02 | 0.0111% | +66.28% | 4.21% | 22.44 | 0.0004% | −0.18% | 16.41% | +387.58 | #1169 | ## Key trade insights: HSN Code 87012100 export-import analysis ### Export snapshot for HSN Code 87012100 India exported ₹410.02 Crore worth of Diesel Semi-Tractor in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 87012100 ranked #1169 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87012100 ranks #1169 out of 12657 HSN codes by total export value. Within Sub-Chapter 8701, it ranks #6 of 19. By trade surplus, it ranks #768 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 87012100 exports The strongest single-year export movement for HSN Code 87012100 was recorded in FY 2024-25, when exports surged by 66.28% over the prior year. ### India maintains a trade surplus of ₹387.58 Crore in HSN Code 87012100 goods In FY 2024-25, India's exports of ₹410.02 Cr exceeded imports of ₹22.44 Cr, resulting in a trade surplus of ₹387.58 Crore — ranking #768 of 12657 by surplus magnitude. ### HSN Code 87012100 contributes 4.21% of Sub-Chapter 8701 exports — ranked #6 Among the 19 HSN codes under Sub-Chapter 8701, HSN Code 87012100 ranks #6 by export value — accounting for 4.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.41% share (rank #3). ## 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 (this hsn code) | ₹410 Cr | | #7 | [HSN Code 87011000: Single axle tractors](https://busy.in/hsn/hsn-87011000/) | ₹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 |