What is the GST (IGST) rate for HSN code 87012100?

HSN code 87012100 (Tractor) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 87012100?

The Basic Customs Duty (BCD) for HSN code 87012100 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 87012100 cover?

HSN code 87012100 covers Tractor. It sits under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof, in Section XVII – VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT.

What is the unit of measurement for HSN code 87012100?

The standard unit of quantity (UQC) for HSN code 87012100 is u, as listed in the Customs Tariff.

What is the HSN code for an agricultural tractor?

Tractors fall under heading 8701 — single-axle tractors under 87011000, and tractors with a diesel (compression-ignition) engine under 87012100. The code varies with the propulsion type.

HSN Code Finder · Product

Tractor HSN Code 8701

Q: What is the HSN code for Tractor?

The HSN code for Tractor is 87012100, classified under Chapter 87 – Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Tractors are classified under HSN heading 8701. Single-axle tractors and road/agricultural tractors are split by engine type (diesel, petrol, electric) into separate tariff items.

Search any HSN code

Heading

8701

Primary code

87012100

GST / IGST

18%

Customs duty (BCD)

10%

Tractor HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8701 (tractors (other than tractors of heading 8709)). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
87011000	Single axle tractors	18%	10%
87012100	With only compression-ignition internal combustion piston engine (diesel or semi-diesel)	18%	10%
87012200	With both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion	18%	10%
87012300	With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion	18%	10%

FTA preferential rates: 10 partner agreement(s) listed for 87012100; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for tractor?

The HSN code for tractor is 8701 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for tractor the most common is 87012100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How tractor is classified under HSN

The HSN classification for tractor narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 872-digitVehicles other than railway or tramway rolling-stock, and parts and accessories thereof
87014-digit headingTRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
8701216-digit subheadingTRACTORS (OTHER THAN TRACTORS OF HEADING 8709)
870121008-digit tariff itemWith only compression-ignition internal combustion piston engine (diesel or semi-diesel)

Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

GST on tractor

Tractor (HSN 8701) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 87012100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported tractor

When tractor (HSN 87012100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 87012100 →

Conclusion

The HSN code for tractor is 8701 at the heading level, with 87012100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.