HSN Code 87019090 -- – Tractors (other than tractors ofheading 8709 other :tractors (other than tractor (GST Rate 5%)

HSN Code 87019090

Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other

HSN87019090

Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 8701
Subheading: 870190
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 other :tractors (other than tractor. 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 87019090?
HSN Code 87019090 is the official Harmonized System of Nomenclature code for Tractors (other than tractors ofheading 8709 other :tractors (other than tractors ofheading 8709 other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 87019090?
HSN Code 87019090 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 87019090 belong to?
HSN Code 87019090 falls under Chapter 87 -- Vehicles other than railway of the GST tariff.
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