HSN Code 87012300: Hybrid Road Tractors

HSN Code 87012300 represents Hybrid Road Tractors under GST classification. This code helps businesses identify Hybrid Road Tractors correctly for billing, taxation, and trade. With HSN Code 87012300, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Hybrid Road Tractors.

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Description of Goods for HSN Code 87012300

HSN Code 87012300 relates to the following description.

Description of Goods

Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

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

See note

CESS note

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 87012300 not include?

Hybrid Road Tractors does not include products with the following descriptions.

HSN Code 87012010

Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc

HSN Code 87012090

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

HSN Code 87012100

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

HSN Code 87012200

Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion

HSN Code 87013011

Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc

HSN Code 87019010

Tractors (other than tractors of heading 8709 other : of engine capacity not exceeding 1,800 cc

HSN Code 87019090

Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other

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Frequently Asked Questions

Clear answers to common queries about HSN Code 87012300 and GST compliance.

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).

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.