TCS on sale of Combine Harvester

Combine Harvester is classified as Agriculture vehicle under Central Motor Vehicles (Sixth Amendment) Rules, 2020 (pl refer Category X-  https://morth.nic.in/sites/default/files/notifications_document/GSR%20414%28E%29-dated-26th-June-2020-regardind-dimension-of-vehicles-new.pdf). As it is included in Motor vehicle rules for registration , it may be treated as Motor Vehicle for the purpose of Sec 206C(1F) and subject to TCS as the price  exceeds 10 Lakhs.