HSN Codes chevron_right Section 17 chevron_right Chapter 87 chevron_right Sub Chapter 8701

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8701 HSN Code: Tractors (excluding heading 8709)

HSN Sub Chapter 8701 represents Tractors (excluding heading 8709) under GST classification. This code helps businesses identify Tractors (excluding heading 8709) correctly for billing, taxation, and trade. With HSN Sub Chapter 8701, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tractors (excluding heading 8709).

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New GST Rate for HSN Code 8701

GST Rate for Tractors (excluding heading 8709) under HSN Code 8701. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
87 8701 Tractors (other than tractors of heading 8709) 18% 18%

Chapter: 87

Description: Tractors (other than tractors of heading 8709)

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8701

Following Tariff HSN code falls under Tractors (excluding heading 8709):

Tariff HSN Description
Single axle tractors
Tractors (other than tractors of heading 8709) road tractors for semi-trailers of engine capacity not exceeding 1,800 cc
Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other
Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
Road tractors for semi-trailers : With only electric motor for propulsion
Road tractors for semi-trailers : Other
Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc
Track-laying tractors : Garden tractors : Other
Track-laying tractors : Other : Of engine capacity not exceeding 1,800 cc
Track-laying tractors : Other : Other
Tractors (other than tractors of heading 8709 other : of engine capacity not exceeding 1,800 cc
Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other
Other, of an engine power: Not exceeding 18 kW
Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW
Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW
Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW
Other, of an engine power: Exceeding 130 kW

Single axle tractors

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

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

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

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

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

Road tractors for semi-trailers : With only electric motor for propulsion

Road tractors for semi-trailers : Other

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

Track-laying tractors : Garden tractors : Other

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

Track-laying tractors : Other : Other

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

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

Other, of an engine power: Not exceeding 18 kW

Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW

Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW

Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW

Other, of an engine power: Exceeding 130 kW

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Case Laws Related to Sub Chapter 8701

Order Number Description
Rohan Coach Builders (AAR (Authority For Advance Ruling), Madhya Pradesh)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Rohit Singh Kharwar (AAR (Authority For Advance Ruling), West Bengal)
M/S Azad Coach Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)
Safari Retreats Private Limited And Another (Orissa High Court, Odisha)
Shabnam Petrofils Pvt. Ltd. (Gujarat High Court, Gujarat)
Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)
Raj Agro Aids (AAR (Authority For Advance Ruling), Punjab)
Assistant Commissioner Of Cgst And Central Excise And Others (Madras High Court, Tamil Nadu)
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)
Jotun India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Siddharth Enterprises Through Partner Mahesh Liladhar Tibdewal (Gujarat High Court, Gujarat)
Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Jotun India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED (Madras High Court, Tamil Nadu)

Rohan Coach Builders (AAR (Authority For Advance Ruling), Madhya Pradesh)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Rohit Singh Kharwar (AAR (Authority For Advance Ruling), West Bengal)

M/S Azad Coach Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)

Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)

Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)

Saddles International Automotive & Aviation Interiors Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Shree Mohit Rameshpal Gupta (AAR (Authority For Advance Ruling), Gujarat)

Safari Retreats Private Limited And Another (Orissa High Court, Odisha)

Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Man Energy Solutions India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Shiroki Technico India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)

Raj Agro Aids (AAR (Authority For Advance Ruling), Punjab)

Assistant Commissioner Of Cgst And Central Excise And Others (Madras High Court, Tamil Nadu)

V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)

Jotun India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Jotun India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)

Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Imperial Motor Stores (AAR (Authority For Advance Ruling), Maharashtra)

Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

SUTHERLAND GLOBAL SERVICES PRIVATE LIMITED (Madras High Court, Tamil Nadu)

FAQs for Sub Chapter 8701

What products are classified under HSN 8701

It includes Tractors (excluding heading 8709)

Can I claim ITC on inputs and services used for Tractors (excluding heading 8709)?

If your outward supply of Tractors (excluding heading 8709) is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

How are warranty replacements of Tractors (excluding heading 8709) handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

What should my invoice and records include for Tractors (excluding heading 8709)?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Does packaging or branding change how GST applies to Tractors (excluding heading 8709)?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Tractors (excluding heading 8709) is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Do spares or accessories of Tractors (excluding heading 8709) follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Does MRP, weight or pack size change GST treatment for Tractors (excluding heading 8709)?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

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.

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