HSN Code 87012090 -- – Tractors (other than tractors ofheading 8709) road tractors for semi-trailers ot (GST Rate 5%)

HSN Code 87012090

Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other

HSN87012090

Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 8701
Subheading: 870120
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Tractors (other than tractors ofheading 8709) road tractors for semi-trailers ot. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 87012090?
HSN Code 87012090 is the official Harmonized System of Nomenclature code for Tractors (other than tractors ofheading 8709) road tractors for semi-trailers other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87012090?
HSN Code 87012090 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 87012090 belong to?
HSN Code 87012090 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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