The GST rate on tractor is 5%, under HSN code 8701 (tractors). Here is the full breakdown, a worked example, and related rates in Agriculture.
GST rate breakdown for tractor
GST rate: 5%
Intra-state: 2.5% CGST + 2.5% SGST
Inter-state: 5% IGST
HSN code on the invoice: 8701
Also covers: farm tractor, mahindra tractor, sonalika
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on tractor
Taxable value: ₹10,000
GST (5%): ₹500
Within state: ₹250 CGST + ₹250 SGST
To another state: ₹500 IGST
Invoice total: ₹10,500
FAQs about GST on tractor
What is the GST rate on tractor?
The GST rate on tractor is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Tractor falls under HSN code 8701.
What is the HSN code for tractor?
Tractor falls under HSN code 8701, which covers tractors. Show this code on every GST tax invoice line for tractor.