HSN heading 8701 falls under Chapter 87 — vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. It breaks down into 14 sub-codes listed below.
Sub-codes under 8701 (14)
870110
SINGLE AXLE TRACTORS
870120
Road tractors for semi-trailers
870121
WITH ONLY COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL)
870122
WITH BOTH COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINE (DIESEL OR SEMI-DIESEL) AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION
870123
WITH BOTH SPARK-IGNITION INTERNAL COMBUSTION PISTON ENGINE AND ELECTRIC MOTOR AS MOTORS FOR PROPULSION
870124
WITH ONLY ELECTRIC MOTOR FOR PROPULSION
870129
OTHER
870130
TRACK-LAYING TRACTORS :
870190
Other
870191
NOT EXCEEDING 18 KW
870192
EXCEEDING 18 KW BUT NOT EXCEEDING 37 KW
870193
EXCEEDING 37 KW BUT NOT EXCEEDING 75 KW
870194
EXCEEDING 75 KW BUT NOT EXCEEDING 130 KW
870195
EXCEEDING 130 KW
About HSN heading 8701
The 4-digit code 8701 is an HSN heading — a mid-level grouping that breaks down further into 6-digit sub-headings and 8-digit tariff items. Choose the most specific sub-code that matches your supply so the GST rate, e-invoice schema, and GSTR-1 HSN summary all line up correctly. It sits inside Chapter 87, which covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.