Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8701 specifically identifies tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 8701 on all Tax Invoices for tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 8701

"Classifying tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Vehicles category. AasanKhata automatically monitors these shifts for you."