Tractor HSN Code

Understanding the Tractor HSN Code for GST

If your business involves tractors or their parts, understanding the relevant Harmonized System of Nomenclature (HSN) codes is crucial for GST compliance. Tractors, being significant agricultural and industrial vehicles, have specific classifications under the GST framework. Let’s explore the HSN codes and GST rates applicable to tractors and their parts based on the provided data.

The data reveals that tractors are primarily classified under Chapter 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). However, parts of tractors can also be found under Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) and Chapter 40 (Rubber and articles thereof).

Complete Tractors (Chapter 87):

A variety of tractor types are listed with different HSN codes and GST rates:

• 870130: This heading covers “Track-Laying Tractors”. The GST rate is 28% with no CESS, effective from 01/08/2019 and initially 01/07/2017. Specific sub-classifications include:
  • 87013028: Track-Laying Tractors (28% GST).
  • 87013099: Other Track-Laying Tractors (28% GST).
  • 87013019: Garden Tractors: Other (28% GST).
  • 87013011: Garden Tractors: Of Engine Capacity Not Exceeding 1,800 Cc (12% GST).
  • 87013091: Other Track-Laying Tractors Of Engine Capacity Not Exceeding 1,800 Cc (12% GST).
• 870120: This heading is for “Road Tractors For Semi-Trailers”. The GST rate is 28% with no CESS, effective from 01/08/2019 and initially 01/07/2017. A specific sub-classification is:
  • 87012010: Road Tractors For Semi-Trailers Of Engine Capacity Not Exceeding 1,800 Cc (12% GST).
• 8701: This broader heading covers “Tractors (Other Than Tractors Of Heading 8709)”. The GST rate is 12% with no CESS, effective from 01/08/2019 and initially 01/07/2017. A specific sub-classification is:
  • 87011: Tractors (12% GST).
  • 87019010: Other Tractors: Of Engine Capacity Not Exceeding 1,800 Cc (12% GST).
  • 87012: Road Tractors More Than 1800 Cc Capacity (28% GST).
  • 87011000: Pedestrian Controlled Tractors (28% GST).
• 8709: This heading is for “Works Trucks, Self-Propelled, Not Fitted With Lifting Or Handling Equipment…; Tractors Of The Type Used On Railway Station Platforms”. The GST rate is 18% with no CESS, effective from various dates including 01/08/2019 and 27/07/2018. A specific sub-classification is:
  • 87099000: Parts Of The Foregoing (18% GST).
  • 8709: Complete vehicles under this heading also have an 18% GST rate.

Parts and Accessories of Tractors (Chapter 87 & 40):

• 8708: This heading covers “Parts And Accessories Of The Motor Vehicles Of Headings 8701 To 8705”. The GST rate is generally 18% with no CESS, effective from various dates. Specific examples include:
  • 87081010: Bumpers And Parts Thereof For Tractors (18% GST).
  • 8708: Following Parts Of Tractors Namely: A. Rear Tractor Wheel Rim, B. Tractor Centre Housing, C. Tractor Housing Transmission, D. Tractor Support Front Axle (18% GST).
• Chapter 40 covers “Rubber and articles thereof”, including:
  • 4013: Inner Tubes Of Rubber. Specific rates for tractor inner tubes vary at 18% GST (effective 15/11/2017 and 01/07/2017) under sub-classifications like 40139049 (Other: For Tractors: Other) and 40139041 (Other: For Tractors: Rear Tyres).
  • 4011: Rear Tractor Tyres And Rear Tractor Tyre Tubes (18% GST, effective 01/07/2017).

Agricultural Machinery Including Tractor Ploughs (Chapter 84):

• 84321020: This HSN code falls under “Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sportsground Rollers – Ploughs” and specifies “Other Tractor Ploughs”. The GST rate is 12% with no CESS, effective from 01/07/2017.

The HSN code and GST rate for tractors and their parts depend on the specific type of tractor, its engine capacity, and the nature of the part. It’s crucial to consider these factors for accurate classification.