---
title: "HSN Code for Chassis (Other tractors) | HSN 87060019 GST Rate"
description: "Find HSN and GST Rates for 87060019 related to Chassis (Other tractors) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-87060019/"
---

# HSN Code 87060019: Chassis (Other 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 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: For the tractors of heading 8701 : Other | 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 87060019 ?

It includes Chassis (Dumpers)

### Can we claim ITC on inputs used to trade Chassis (Other tractors)?

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

### How much GST applies to Chassis (Other tractors)?

Under HSN 87060019, Chassis (Other tractors) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Chassis (Other tractors)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Chassis (Other tractors) is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Chassis (Other 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.

## India's trade performance: HSN Code 87060019 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹285 Cr (−37.24% YoY) — 0.0077% of India's total exports
- Imports: ₹1 Cr (+97.30% YoY) — 0.0000% of India's total imports
- Trade balance: ₹284 Cr (Surplus); surplus rank #945 of 12657 HSN codes
- Share of Sub-Chapter 8706: 11.94% of its exports; import side 0.33%
- Rank within Sub-Chapter 8706: #3 of 11 by export value; import-side #4

### Key metrics

- Export CAGR: -3.24% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1493 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +49.24% in FY 2021-22
- Contribution to Sub-Ch. 8706: 11.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 87060019

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. 8706 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8706 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 347.20 | 0.0152% | — | 11.40% | 32.30 | 0.0009% | — | 32.35% | +314.90 | #893 |
| FY 2019-20 | 309.62 | 0.0141% | −10.82% | 12.74% | Nil | 0.0000% | −100.00% | 0.00% | +309.62 | #963 |
| FY 2020-21 | 325.07 | 0.0151% | +4.99% | 27.51% | < ₹1 Crore | 0.0000% | — | 0.17% | +324.79 | #954 |
| FY 2021-22 | 485.13 | 0.0155% | +49.24% | 24.63% | Nil | 0.0000% | −100.00% | 0.00% | +485.13 | #888 |
| FY 2022-23 | 520.39 | 0.0144% | +7.27% | 22.15% | < ₹1 Crore | 0.0000% | — | 0.36% | +519.42 | #899 |
| FY 2023-24 | 454.03 | 0.0125% | −12.75% | 22.24% | < ₹1 Crore | 0.0000% | −23.71% | 0.35% | +453.29 | #1038 |
| FY 2024-25 | 284.96 | 0.0077% | −37.24% | 11.94% | 1.46 | 0.0000% | +97.30% | 0.33% | +283.50 | #1493 |

- CAGR (7-year): exports -3.24%/yr, imports -40.32%/yr (consistently Surplus)

## Key trade insights: HSN Code 87060019 export-import analysis

### Export decline: -3.24% CAGR over 7 years

India's exports under HSN Code 87060019 have declined at a compound annual rate of -3.24% over 7 fiscal years, falling from ₹347.20 Crore in FY 2018-19 to ₹284.96 Crore in FY 2024-25.

### HSN Code 87060019 ranked #1493 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 87060019 ranks #1493 out of 12657 HSN codes by total export value. Within Sub-Chapter 8706, it ranks #3 of 11. By trade surplus, it ranks #945 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 87060019 exports

The strongest single-year export movement for HSN Code 87060019 was recorded in FY 2021-22, when exports surged by 49.24% over the prior year.

### India maintains a trade surplus of ₹283.50 Crore in HSN Code 87060019 goods

In FY 2024-25, India's exports of ₹284.96 Cr exceeded imports of ₹1.46 Cr, resulting in a trade surplus of ₹283.50 Crore — ranking #945 of 12657 by surplus magnitude.

### Import growth of -40.32% CAGR signals stable import dependency for Chassis (Other tractors)

India's imports under HSN Code 87060019 have grown at -40.32% CAGR, reaching ₹1.46 Crore in FY 2024-25.

### HSN Code 87060019 contributes 11.94% of Sub-Chapter 8706 exports — ranked #3

Among the 11 HSN codes under Sub-Chapter 8706, HSN Code 87060019 ranks #3 by export value — accounting for 11.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #4).

## Related HSN Codes in Sub-Chapter 8706

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 87060029: Chassis (Other vehicles under 8702)](https://busy.in/hsn/hsn-87060029/) | ₹1,490 Cr |
| #2 | [HSN Code 87060031: Chassis (Three-wheeled vehicles)](https://busy.in/hsn/hsn-87060031/) | ₹357 Cr |
| #3 | HSN Code 87060019: Chassis (Other tractors) (this hsn code) | ₹285 Cr |
| #4 | [HSN Code 87060042: Chassis (Non-petrol vehicles)](https://busy.in/hsn/hsn-87060042/) | ₹202 Cr |
| #5 | [HSN Code 87060049: Chassis (Other)](https://busy.in/hsn/hsn-87060049/) | ₹48 Cr |
| #6 | [HSN Code 87060050: Chassis (Vehicles under 8705)](https://busy.in/hsn/hsn-87060050/) | ₹2 Cr |
| #7 | [HSN Code 87060039: Chassis (Other vehicles)](https://busy.in/hsn/hsn-87060039/) | ₹1 Cr |
| #8 | [HSN Code 87060041: Chassis (Three-wheeled motor vehicle)](https://busy.in/hsn/hsn-87060041/) | < ₹1 Crore |
| #9 | [HSN Code 87060011: Chassis (Tractors ≤1,800cc)](https://busy.in/hsn/hsn-87060011/) | < ₹1 Crore |
| — | [HSN Code 87060021: Chassis (Vehicles ≤13 persons)](https://busy.in/hsn/hsn-87060021/) | Nil |