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 purposes. 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

87

HSN Code

8701

HSN Description

Tractors (other than tractors of heading 8709)

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8701

Following tariff HSN codes fall under Tractors (excluding heading 8709).

Tariff HSN

87011000

Description

Single axle tractors

Tariff HSN

87012010

Description

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

Tariff HSN

87012090

Description

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

Tariff HSN

87012100

Description

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

Tariff HSN

87012200

Description

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

Tariff HSN

87012300

Description

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

Tariff HSN

87012400

Description

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

Tariff HSN

87012900

Description

Road tractors for semi-trailers : Other

Tariff HSN

87013011

Description

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

Tariff HSN

87013019

Description

Track-laying tractors : Garden tractors : Other

Tariff HSN

87013091

Description

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

Tariff HSN

87013099

Description

Track-laying tractors : Other : Other

Tariff HSN

87019010

Description

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

Tariff HSN

87019090

Description

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

Tariff HSN

87019100

Description

Other, of an engine power: Not exceeding 18 kW

Tariff HSN

87019200

Description

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

Tariff HSN

87019300

Description

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

Tariff HSN

87019400

Description

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

Tariff HSN

87019500

Description

Other, of an engine power: Exceeding 130 kW

India’s Trade Performance — HSN Sub-Chapter 8701 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹9,730 Cr

+5.60% vs FY 2023-24

0.2627% of India’s total exports

India’s Imports

FY 2024-25

₹137 Cr

−46.34% vs FY 2023-24

0.0022% of India’s total imports

Trade Balance

FY 2024-25

₹9,594 Cr

Trade Surplus

Surplus rank #30 of 1233 subchapters

% of Chapter 87

FY 2024-25

5.08%

Share of Chapter 87’s total exports in FY 2024-25

Import side: 0.20% of Chapter 87’s imports

Rank Within Chapter 87

FY 2024-25

#5 of 16

Position by export value among subchapters in Chapter 87

Import-side rank: #11 of 16

At a glance

6.14%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#67

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+66.26%

Peak Growth Year

FY 2021-22 · strongest single-year move

5.08%

Contribution to Ch. 87

Share of Chapter 87 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #59

Balance

+6,366.61

Exports

6,805.98 ₹ Cr

0.2965% share

— YoY

5.38% of Ch. 87

Imports

439.37 ₹ Cr

0.0122% share

— YoY

1.02% of Ch. 87

FY 2019-20 Exp. Rank #76

Balance

+4,912.70

Exports

5,434.93 ₹ Cr

0.2461% share

−20.14% YoY

4.59% of Ch. 87

Imports

522.23 ₹ Cr

0.0156% share

+18.86% YoY

1.41% of Ch. 87

FY 2020-21 Exp. Rank #63

Balance

+5,791.56

Exports

6,195.41 ₹ Cr

0.2880% share

+13.99% YoY

6.15% of Ch. 87

Imports

403.85 ₹ Cr

0.0139% share

−22.67% YoY

1.18% of Ch. 87

FY 2021-22 Exp. Rank #48

Balance

+9,891.81

Exports

10,300.27 ₹ Cr

0.3282% share

+66.26% YoY

6.99% of Ch. 87

Imports

408.46 ₹ Cr

0.0089% share

+1.14% YoY

0.86% of Ch. 87

FY 2022-23 Exp. Rank #41

Balance

+11,618.82

Exports

11,973.65 ₹ Cr

0.3307% share

+16.25% YoY

7.02% of Ch. 87

Imports

354.83 ₹ Cr

0.0062% share

−13.13% YoY

0.61% of Ch. 87

FY 2023-24 Exp. Rank #67

Balance

+8,959.74

Exports

9,214.54 ₹ Cr

0.2547% share

−23.04% YoY

5.33% of Ch. 87

Imports

254.80 ₹ Cr

0.0045% share

−28.19% YoY

0.40% of Ch. 87

FY 2024-25 Exp. Rank #67

Balance

+9,593.67

Exports

9,730.39 ₹ Cr

0.2627% share

+5.60% YoY

5.08% of Ch. 87

Imports

136.72 ₹ Cr

0.0022% share

−46.34% YoY

0.20% of Ch. 87

CAGR · 7-Year

Exports

6.14% /yr

Imports

−17.68% /yr

Consistently Surplus
Chapter 87 total

reference, FY 2024-25

Export

₹1,91,608.67 Cr

Import

₹69,864.41 Cr

Trade Balance

+1,21,744.26

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8701 ranks #67 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8701 and GST compliance.

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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