HSN Code 87011000
Tractors (other than tractors of heading 8709) pedestrian controlled tractors
HSN87011000
Tractors (other than tractors of heading 8709) pedestrian controlled tractors
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Tractors (other than tractors of heading 8709) pedestrian controlled tractors. 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 87011000?
HSN Code 87011000 is the official Harmonized System of Nomenclature code for Tractors (other than tractors of heading 8709) pedestrian controlled tractors, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87011000?
HSN Code 87011000 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 87011000 belong to?
HSN Code 87011000 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.