--- title: "HSN Code for Garden Tractors (≤1800 cc Engine) | HSN 87013011 GST Rate" description: "Find HSN and GST Rates for 87013011 related to Garden Tractors (≤1800 cc Engine) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-87013011/" --- # HSN Code 87013011: Garden Tractors (≤1800 cc Engine) - [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 | | --- | --- | --- | --- | --- | | Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc | 6% | 6% | 12% | 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 87013011 ? It includes Engine power 75-130 kW ### How should mixed supplies be billed when Garden Tractors (≤1800 cc Engine) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Garden Tractors (≤1800 cc Engine); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Garden Tractors (≤1800 cc Engine)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Garden Tractors (≤1800 cc Engine)? 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. ### Any common misclassification issue with Garden Tractors (≤1800 cc Engine)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Garden Tractors (≤1800 cc Engine)? 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 Garden Tractors (≤1800 cc Engine)? Under HSN 87013011, Garden Tractors (≤1800 cc Engine) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 87013011 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−79.31% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5420 of 12657 HSN codes - Share of Sub-Chapter 8701: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 8701: #13 of 19 by export value; import-side #13 ### Key metrics - Export CAGR: -44.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +111.43% in FY 2022-23 - Contribution to Sub-Ch. 8701: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 87013011 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 | 2.01 | 0.0001% | — | 0.03% | Nil | 0.0000% | — | 0.00% | +2.01 | #6943 | | FY 2019-20 | 1.44 | 0.0001% | −28.36% | 0.03% | Nil | 0.0000% | — | 0.00% | +1.44 | #7256 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.03 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | +533.33% | 0.05% | +0.51 | #8310 | | FY 2022-23 | 1.48 | 0.0000% | +111.43% | 0.01% | < ₹1 Crore | 0.0000% | −26.32% | 0.04% | +1.34 | #7750 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −80.41% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.29 | #9199 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −79.31% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.04 | #9965 | - CAGR (7-year): exports -44.30%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 87013011 export-import analysis ### Export decline: -44.30% CAGR over 7 years India's exports under HSN Code 87013011 have declined at a compound annual rate of -44.30% over 7 fiscal years, falling from ₹2.01 Crore in FY 2018-19 to ₹0.06 Crore in FY 2024-25. ### HSN Code 87013011 ranked #9965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 87013011 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 8701, it ranks #13 of 19. By trade surplus, it ranks #5420 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 87013011 exports The strongest single-year export movement for HSN Code 87013011 was recorded in FY 2022-23, when exports surged by 111.43% over the prior year. ### India maintains a trade surplus of ₹0.04 Crore in HSN Code 87013011 goods In FY 2024-25, India's exports of ₹0.06 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹0.04 Crore — ranking #5420 of 12657 by surplus magnitude. ### HSN Code 87013011 contributes 0.00% of Sub-Chapter 8701 exports — ranked #13 Among the 19 HSN codes under Sub-Chapter 8701, HSN Code 87013011 ranks #13 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #13). ## 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](https://busy.in/hsn/hsn-87012100/) | ₹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 | | #13 | HSN Code 87013011: Garden Tractors (≤1800 cc Engine) (this hsn code) | < ₹1 Crore |