HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 87 |
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF | ||
8701 |
Tractors (other than tractors of heading 8709) | ||
87011000 |
- | Single axle tractors | |
- | Road tractors for semi-trailers: | ||
87012100 |
-- | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | |
87012200 |
-- | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | |
87012300 |
-- | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | |
87012400 |
-- | With only electric motor for propulsion | |
87012900 |
-- | Other | |
870130 |
- | Track-laying tractors: | |
--- | Garden tractors: | ||
87013011 |
---- | Of engine capacity not exceeding 1,800 cc | |
87013019 |
---- | Other | |
--- | Other: | ||
87013091 |
---- | Of engine capacity not exceeding 1,800 cc | |
87013099 |
---- | Other | |
- | Other, of an engine power: | ||
87019100 |
-- | Not exceeding 18 kW | |
87019200 |
-- | Exceeding 18 kW but not exceeding 37 kW | |
87019300 |
-- | Exceeding 37 kW but not exceeding 75 kW | |
87019400 |
-- | Exceeding 75 kW but not exceeding 130 kW | |
87019500 |
-- | Exceeding 130 kW |
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)