HSN code | HSN description | GST |
| 8701 | Tractors (Other Than Tractors Of Heading 8709) | 12% |
| 87011000 | Tractors (Other Than Tractors Of Heading 8709) Pedestrian Controlled Tractors | 12% |
| 870120 | Road Tractors For Semi-Trailers | 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% |
| 870130 | Track-Laying Tractors | 12% |
| 87013011 | Tractors (Other Than Tractors Ofheading 8709 Track-Laying Tractors : Garden Tractors:Of Engine Capacity Not Exceeding 1,800 Cc | 12% |
| 87013019 | Tractors (Other Than Tractors Ofheading 8709 Track-Laying Tractors Garden Tractors: Other | 12% |
| 87013091 | Tractors (Other Than Tractors Of Heading 8709 Other :Of Engine Capacity Not Exceeding 1,800 Cc | 12% |
| 87013099 | Tractors (Other Than Tractors Ofheading 8709 Other Other | 12% |
| 870190 | Other | 12% |
| 87019010 | Tractors (Other Than Tractors Of Heading 8709 Other : Of Engine Capacity Not Exceeding 1,800 Cc | 12% |
| 87019090 | Tractors (Other Than Tractors Ofheading 8709 Other :Tractors (Other Than Tractors Ofheading 8709 Other | 12% |
| 87019100 | Not Exceeding 18 Kw | 12% |
| 87019200 | Exceeding 18 Kw But Not Exceeding 37 Kw | 12% |
| 87019300 | Exceeding 37 Kw But Not Exceeding 75 Kw | 12% |
| 87019400 | Exceeding 75 Kw But Not Exceeding 130 Kw | 12% |
| 87019500 | Exceeding 130 Kw | 12% |
