HS Code | Description | GST% |
|---|---|---|
| 870110 | Pedestrian-controlled agricultural tractors and similar tractors for industry (excluding tractor units for articulated lorries) | 12% |
| 870120 | Road tractors for semi-trailers | 12% |
| 870130 | Track-laying tractors (excluding pedestrian-controlled) | 12% |
| 870190 | Tractors (excluding those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors) | 12% |
| 870191 | Tractors, of an engine power = 18 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors) | 12% |
| 870192 | Tractors, of an engine power 18 kW but = 37 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors) | 12% |
| 870193 | Tractors, of an engine power 37 kW but = 75 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors) | 12% |
| 870194 | Tractors, of an engine power 75 kW but = 130 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors) | 12% |
| 870195 | Tractors, of an engine power 130 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and track-laying tractors) | 12% |
| 87011000 | SINGLE AXLE TRACTORS | 12% |
| 87012010 | ROAD TRACTORS FOR SEMI-TRAILERS OF ENGINE CAPACITY <= 1800 CC | 12% |
| 87012090 | OTHR ROAD TRACTORS FOR SEMI-TRAILERS | 12% |
| 87013011 | GARDEN TRACTORS OF ENGN CAPACITY <= 1800CC | 12% |
| 87013019 | OTHER GARDEN TRACTORS | 12% |
| 87013091 | OTHR TRACK-LAYING TRACTORS OF ENGN CAPACITY <= 1800CC | 12% |
| 87013099 | OTHR TRACK-LAYING TRACTORS | 12% |
| 87019010 | *OTHER TRACTORS OF ENGN CAPACITY <= 1800CC | 12% |
| 87019090 | *OTHER TRACTORS | 12% |