Agricultural tractors and power tillers (not road tractors for semi trailers above 1800 cc).
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Tractor falls under HSN 8701, in chapter 87 (Vehicles).
Heading 8701 is split by engine power. Farm tractors and power tillers moved from 12% to 5% on 22 September 2025, and so did rear tractor tyres, tubes, hydraulic pumps and a list of tractor parts such as gear boxes, clutches and radiators. Road tractors that pull semi trailers on highways stay at 18% when the engine is above 1800 cc.
| Code | Description |
|---|---|
| 870110 | Single axle tractors (power tillers) |
| 870191 | Tractors with engine power up to 18 kW |
| 870192 | Tractors above 18 kW up to 37 kW |
| 870193 | Tractors above 37 kW up to 75 kW |
The GST rate on tractor is 5%. Before 22 September 2025 it was 12%. 5% on tractors (12% before 22 September 2025). Road tractors for semi trailers with an engine above 1800 cc are 18%. Tractor tyres, tubes and many tractor parts were cut to 5% as well.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8701 |
| Above Rs 5 crore | 6 on every invoice | 870110, 870191, 870192 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Here is how a line for tractor looks on a tax invoice within one state: 1 × tractor at Rs 6,50,000.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Tractor | 8701 | 1 × tractor | 6,50,000.00 | 6,50,000.00 | 16,250.00 | 16,250.00 | 6,82,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 32,500.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 87 (Vehicles) covers: Tractors, cars, buses, trucks, motorcycles, bicycles and their parts.
Products often bought, sold or invoiced together with tractor:
Tractor falls under HSN 8701: agricultural tractors and power tillers (not road tractors for semi trailers above 1800 cc). Common 6 digit codes are 870110 for single axle tractors (power tillers) and 870191 for tractors with engine power up to 18 kw.
5% on tractors (12% before 22 September 2025). Road tractors for semi trailers with an engine above 1800 cc are 18%. Tractor tyres, tubes and many tractor parts were cut to 5% as well.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8701 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 870110, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.