All 8-Digit Codes Under HSN 8701
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Tractors (other than tractors of heading 8709).
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 8701 10 00 | Single axle tractors | 10% | Free | 0.7% |
| 8701 21 00 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 10% | Free | 0.7% |
| 8701 22 00 | With both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion | 10% | Free | 0.7% |
| 8701 23 00 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 10% | Free | 0.7% |
| 8701 24 00 | With only electric motor for propulsion | 10% | Free | 0.7% |
| 8701 29 00 | Other | 10% | Free | 0.7% |
| 8701 30 11 | Of engine capacity not exceeding 1,800 ccGarden tractors | 10% | Free | 0.7% |
| 8701 30 19 | OtherGarden tractors | 10% | Free | 0.7% |
| 8701 30 91 | Of engine capacity not exceeding 1,800 ccOther | 10% | Free | 0.7% |
| 8701 30 99 | OtherOther | 10% | Free | 0.7% |
| 8701 91 00 | Not exceeding 18 kW | 10% | Free | 0.7% |
| 8701 92 00 | Exceeding 18 kW but not exceeding 37 kW | 10% | Free | 0.7% |
| 8701 93 00 | Exceeding 37 kW but not exceeding 75 kW | 10% | Free | 0.7% |
| 8701 94 00 | Exceeding 75 kW but not exceeding 130 kW | 10% | Free | 0.7% |
| 8701 95 00 | Exceeding 130 kW | 10% | Free | 0.7% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 8701
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 442 | 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) |
| 18% | Schedule II, S. No. 531 | 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc |
| 5% | Schedule I, S. No. 440 | 87 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology (chapter-wide entry) |
| 5% | Schedule I, S. No. 441 | 87 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.— For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 8701
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 8701
Under Schedule 2 of ITC(HS) 2022 the 15 tariff items are marked: 15 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 15 of the 15 tariff items, at 0.7% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.