---
title: "8701 HSN Code | HSN Code for Tractors (excluding heading 8709) in India"
description: "Know more about 8701 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8701 covering Tractors (excluding heading 8709)."
canonical: "https://busy.in/hsn/sub-chapter-8701/"
---

# HSN Sub-chapter 8701: Tractors (excluding heading 8709)

Tractors (other than tractors of heading 8709)

Part of [Chapter 87: Vehicles Other Than Tramway/Railway Rolling Stock](https://busy.in/hsn/chapter-87/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 87011000 | [Single axle tractors](https://busy.in/hsn/hsn-87011000/) |
| 87012010 | [Other Road Tractors for Semi-Trailers](https://busy.in/hsn/hsn-87012010/) |
| 87012090 | [Other Tractors (Engine <= 1800cc)](https://busy.in/hsn/hsn-87012090/) |
| 87012100 | [Diesel Semi-Tractor](https://busy.in/hsn/hsn-87012100/) |
| 87012200 | [Other Wood Pulp Residual Lyes](https://busy.in/hsn/hsn-87012200/) |
| 87012300 | [Hybrid Road Tractors](https://busy.in/hsn/hsn-87012300/) |
| 87012400 | [Semi-Trailer Road Tractors with Electric Motor Propulsion](https://busy.in/hsn/hsn-87012400/) |
| 87012900 | [Road Tractors For Semi-Trailers \| Other](https://busy.in/hsn/hsn-87012900/) |
| 87013011 | [Garden Tractors (≤1800 cc Engine)](https://busy.in/hsn/hsn-87013011/) |
| 87013019 | [Track-laying tractors : Garden tractors : Other](https://busy.in/hsn/hsn-87013019/) |
| 87013091 | [Track-Laying Tractors with Engine ≤ 1,800 cc](https://busy.in/hsn/hsn-87013091/) |
| 87013099 | [Track-Laying Tractors \| Other](https://busy.in/hsn/hsn-87013099/) |
| 87019010 | [Other Tractors](https://busy.in/hsn/hsn-87019010/) |
| 87019090 | [Integrated Monocoque Diesel Buses (>10 Persons)](https://busy.in/hsn/hsn-87019090/) |
| 87019100 | [Other, of an engine power: Not exceeding 18 kW](https://busy.in/hsn/hsn-87019100/) |
| 87019200 | [Engine power 18-37 kW](https://busy.in/hsn/hsn-87019200/) |
| 87019300 | [Engines 37-75 kW](https://busy.in/hsn/hsn-87019300/) |
| 87019400 | [Engine power 75-130 kW](https://busy.in/hsn/hsn-87019400/) |
| 87019500 | [Other, of an engine power: Exceeding 130 kW](https://busy.in/hsn/hsn-87019500/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8701 (FY 2024-25)

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

- Exports: ₹9,730 Cr (+5.60% YoY) — 0.2627% of India's total exports
- Imports: ₹137 Cr (−46.34% YoY) — 0.0022% of India's total imports
- Trade balance: ₹9,594 Cr (Surplus); surplus rank #30 of 1233 sub-chapters
- Share of Chapter 87: 5.08% of its exports; import side 0.20%
- Rank within Chapter 87: #5 of 16 by export value; import-side #11

### Key metrics

- Export CAGR: 6.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #67 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +66.26% in FY 2021-22
- Contribution to Ch. 87: 5.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8701

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 Ch. 87 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 87 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 6,805.98 | 0.2965% | — | 5.38% | 439.37 | 0.0122% | — | 1.02% | +6,366.61 | #59 |
| FY 2019-20 | 5,434.93 | 0.2461% | −20.14% | 4.59% | 522.23 | 0.0156% | +18.86% | 1.41% | +4,912.70 | #76 |
| FY 2020-21 | 6,195.41 | 0.2880% | +13.99% | 6.15% | 403.85 | 0.0139% | −22.67% | 1.18% | +5,791.56 | #63 |
| FY 2021-22 | 10,300.27 | 0.3282% | +66.26% | 6.99% | 408.46 | 0.0089% | +1.14% | 0.86% | +9,891.81 | #48 |
| FY 2022-23 | 11,973.65 | 0.3307% | +16.25% | 7.02% | 354.83 | 0.0062% | −13.13% | 0.61% | +11,618.82 | #41 |
| FY 2023-24 | 9,214.54 | 0.2547% | −23.04% | 5.33% | 254.80 | 0.0045% | −28.19% | 0.40% | +8,959.74 | #67 |
| FY 2024-25 | 9,730.39 | 0.2627% | +5.60% | 5.08% | 136.72 | 0.0022% | −46.34% | 0.20% | +9,593.67 | #67 |

- CAGR (7-year): exports 6.14%/yr, imports -17.68%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8701 export-import analysis

### Consistent export growth: 6.14% CAGR over 7 years

India's exports under HSN Sub-Chapter 8701 have grown at a compound annual rate of 6.14% over 7 fiscal years, rising from ₹6,805.98 Crore in FY 2018-19 to ₹9,730.39 Crore in FY 2024-25.

### HSN Sub-Chapter 8701 ranked #67 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8701 ranks #67 out of 1233 sub-chapters by total export value. Within Chapter 87, it ranks #5 of 16. By trade surplus, it ranks #30 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8701 exports

The strongest single-year export movement for HSN Sub-Chapter 8701 was recorded in FY 2021-22, when exports surged by 66.26% over the prior year.

### India maintains a trade surplus of ₹9,593.67 Crore in HSN Sub-Chapter 8701 goods

In FY 2024-25, India's exports of ₹9,730.39 Cr exceeded imports of ₹136.72 Cr, resulting in a trade surplus of ₹9,593.67 Crore — ranking #30 of 1233 by surplus magnitude.

### Import growth of -17.68% CAGR signals stable import dependency for Tractors (excluding heading 8709)

India's imports under HSN Sub-Chapter 8701 have grown at -17.68% CAGR, reaching ₹136.72 Crore in FY 2024-25.

### HSN Sub-Chapter 8701 contributes 5.08% of Chapter 87 exports — ranked #5

Among the 16 sub-chapters under Chapter 87, HSN Sub-Chapter 8701 ranks #5 by export value — accounting for 5.08% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #11).

## Related Sub-Chapters in Chapter 87

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8708: Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) | ₹63,496 Cr |
| #2 | [HSN Sub-Chapter 8703: Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) | ₹61,234 Cr |
| #3 | [HSN Sub-Chapter 8711: Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) | ₹27,132 Cr |
| #4 | [HSN Sub-Chapter 8704: Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) | ₹12,917 Cr |
| #5 | HSN Sub-Chapter 8701: Tractors (excluding heading 8709) (this hsn sub-chapter) | ₹9,730 Cr |
| #6 | [HSN Sub-Chapter 8714: Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) | ₹9,586 Cr |
| #7 | [HSN Sub-Chapter 8706: Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) | ₹2,386 Cr |
| #8 | [HSN Sub-Chapter 8716: Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) | ₹1,702 Cr |
| #9 | [HSN Sub-Chapter 8702: Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) | ₹1,517 Cr |
| #10 | [HSN Sub-Chapter 8712: Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) | ₹599 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8702 | [Motor Vehicles Transport 10+ Persons](https://busy.in/hsn/sub-chapter-8702/) |
| 8703 | [Passenger motor vehicles](https://busy.in/hsn/sub-chapter-8703/) |
| 8704 | [Motor vehicles for goods transport](https://busy.in/hsn/sub-chapter-8704/) |
| 8705 | [Special purpose motor vehicles](https://busy.in/hsn/sub-chapter-8705/) |
| 8706 | [Ceramic bricks & tiles](https://busy.in/hsn/sub-chapter-8706/) |
| 8707 | [Motor vehicle bodies](https://busy.in/hsn/sub-chapter-8707/) |
| 8708 | [Parts & Accessories For Motor Vehicles](https://busy.in/hsn/sub-chapter-8708/) |
| 8709 | [Works Trucks, Self-Propelled, Parts](https://busy.in/hsn/sub-chapter-8709/) |
| 8710 | [Armoured fighting vehicles](https://busy.in/hsn/sub-chapter-8710/) |
| 8711 | [Motorcycles & mopeds](https://busy.in/hsn/sub-chapter-8711/) |
| 8712 | [Non-motorized bicycles](https://busy.in/hsn/sub-chapter-8712/) |
| 8713 | [Disabled person transport](https://busy.in/hsn/sub-chapter-8713/) |
| 8714 | [Parts & Accessories Of Motorcycles](https://busy.in/hsn/sub-chapter-8714/) |
| 8715 | [Baby carriages](https://busy.in/hsn/sub-chapter-8715/) |
| 8716 | [Trailers & non-propelled vehicles](https://busy.in/hsn/sub-chapter-8716/) |