---
title: "HSN Code for Hybrid Road Tractors | HSN 87012300 GST Rate"
description: "Find HSN and GST Rates for 87012300 related to Hybrid Road Tractors with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87012300/"
---

# HSN Code 87012300: Hybrid Road 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 |
| --- | --- | --- | --- | --- |
| Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 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 87012300 ?

It includes Other, of an engine power: Not exceeding 18 kW

### How much GST applies to Hybrid Road Tractors?

Under HSN 87012300, Hybrid Road Tractors attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Hybrid Road Tractors?

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 Hybrid Road 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.

### Do e‑way bill and e‑invoice apply for Hybrid Road 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.

### How should mixed supplies be billed when Hybrid Road Tractors is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hybrid Road Tractors; Nil for exempt items if applicable).