TRACK-LAYING TRACTORS :
| Code | Description | GST Rate |
|---|---|---|
| 8701 | TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) | 28.00% |
| 870110 | SINGLE AXLE TRACTORS | 28.00% |
| 870120 | Road tractors for semi-trailers | 28.00% |
| 870121 | WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) | 28.00% |
| 870122 | WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28.00% |
| 870123 | WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION | 28.00% |
| 870124 | WITH ONLY ELECTRIC MOTOR FOR PROPULSION | 28.00% |
| 870129 | OTHER | 28.00% |
| 870190 | Other | 28.00% |
| 870191 | NOT EXCEEDING 18 KW | 28.00% |
| 870192 | EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW | 28.00% |
| 870193 | EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW | 28.00% |
| 870194 | EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW | 28.00% |
| 870195 | EXCEEDING 130 KW | 28.00% |