GST Rate for HSN 8701
Specific items under 8701
| HSN Code | Description | GST Rate |
|---|---|---|
| 870110 | SINGLE AXLE TRACTORS | 28% |
| 870120 | Road tractors for semi-trailers | 28% |
| 870121 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% |
| 870122 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28% |
| 870123 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28% |
| 870124 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28% |
| 870129 | OTHER | 28% |
| 870130 | TRACK-LAYING TRACTORS : | 28% |
| 870190 | Other | 28% |
| 870191 | NOT EXCEEDING 18 KW | 28% |
| 870192 | EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW | 28% |
| 870193 | EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW | 28% |
| 870194 | EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW | 28% |
| 870195 | EXCEEDING 130 KW | 28% |
| 87011000 | SINGLE AXLE TRACTORS | 28% |
| 87012010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28% |
| 87012090 | TRACTORS (OTHER THAN TRACTORS OFHEADING 8709) ROAD TRACTORS FOR SEMI-TRAILERS OTHER | 28% |
| 87012100 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28% |
| 87012200 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28% |
| 87012300 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28% |
| 87012400 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28% |
| 87012900 | OTHER | 28% |
| 87013011 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28% |
| 87013019 | OTHER | 28% |
| 87013091 | OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28% |
| 87013099 | OTHER | 28% |
| 87019010 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709 OTHER : OF ENGINE CAPACITY NOT EXCEEDING 1,800 CC | 28% |
| 87019090 | TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER :TRACTORS (OTHER THAN TRACTORS OFHEADING 8709 OTHER | 28% |
| 87019100 | Not exceeding 18 kW | 28% |
| 87019200 | Exceeding 18 kW but not exceeding 37 kW | 28% |
| 87019300 | Exceeding 37 kW but not exceeding 75 kW | 28% |
| 87019400 | Exceeding 75 kW but not exceeding 130 kW | 28% |
| 87019500 | Exceeding 130 kW | 28% |
Tax calculator for HSN 8701
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC is BLOCKED under Sec 17(5) for passenger vehicles with seating <= 13 unless used for specified businesses (transport/training).
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 87 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8701
What is the GST rate for HSN 8701?▾
GST rate for HSN 8701 is 28%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8701 in the line item and apply GST @ 28%. For intra-state supplies: 14% CGST + 14% SGST. For inter-state supplies: 28% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8701
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 87.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.