Gst rate

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 June 2018 Can any one help me for GST rate and HSN code of following?

1. Tractor Tailors used for agriculture purpose
2. Automatic seed cum fertilizer drill
3. Agriculture implements or equipment used with Tractor or Animal

Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2018 Can any one help me for GST rate and HSN code of following?

1. Tractor Tailors used for agriculture purpose
2. Automatic seed cum fertilizer drill
3. Agriculture implements or equipment or parts used with Tractor or Animal

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 July 2024 Certainly! Here are the GST rates and HSN codes for the items you've mentioned, typically used in agriculture:

### 1. Tractor Trailers used for agriculture purpose

- **GST Rate**: Tractor trailers used for agricultural purposes fall under the category of agricultural machinery.
- **HSN Code**: The applicable HSN code for tractor trailers used for agricultural purposes is **8701** (Tractors (other than tractors of heading 8709)).

### 2. Automatic seed cum fertilizer drill

- **GST Rate**: Automatic seed cum fertilizer drills are also considered agricultural machinery.
- **HSN Code**: The HSN code for automatic seed cum fertilizer drills is **8432** (Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers).

### 3. Agricultural implements or equipment used with Tractor or Animal

- **GST Rate**: Agricultural implements or equipment used with tractors or animals are generally taxed at a lower rate under GST.
- **HSN Code**: The HSN code for various agricultural implements or equipment varies depending on the specific type of equipment. Here are a few common HSN codes:
- **8433** (Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437)
- **8434** (Milking machines and dairy machinery)
- **8436** (Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders).

### Additional Considerations:

- **GST Rates**: Check the latest GST rates as per notifications and updates from the GST Council.
- **HSN Codes**: For precise classification, especially for specific models or types of equipment, it's advisable to consult the GSTN portal or seek advice from a tax professional.

Using the correct HSN codes and understanding the applicable GST rates ensures proper compliance and reporting for GST purposes related to agricultural machinery and equipment.

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