Important Keyword: GST tractor parts rate India, tractor GST 18%, notification 19/2017 GST, agriculture GST India, GST spare parts tractor,
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[F.No.354/137/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 18th August, 2017
Notification No. 19/2017 - Central Tax (Rate): Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %.
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E) dated the 28th June, 2017, namely:-
2. In the said notification, in Schedule III – 9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| (1) | (2) | (3) |
| “452A | 4011 70 00 | Tyre for tractors |
| 452B | 4013 90 49 | Tube for tractor tyres |
| 452C | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor |
| 452D | 8413 81 90 | Hydraulic Pumps for Tractors |
| 452E | 8708 10 10 | Bumpers and parts thereof for tractors |
| 452F | 8708 30 00 | Brakes assembly and its parts thereof for tractors |
| 452G | 8708 40 00 | Gear boxes and parts thereof for tractors |
| 452H | 8708 50 00 | Transaxles and its parts thereof for tractors |
| 452I | 8708 70 00 | Road wheels and parts and accessories thereof for tractors |
| 452J | 8708 91 00 | Radiator assembly for tractors and parts thereofCooling system for tractor engine and parts thereof |
| 452K | 8708 92 00 | Silencer assembly for tractors and parts thereof |
| 452L | 8708 93 00 | Clutch assembly and its parts thereof for tractors |
| 452M | 8708 94 00 | Steering wheels and its parts thereof for tractor |
| 452N | 8708 99 00 | Hydraulic and its parts thereof for tractors |
| 452O | 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”. |
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal notification No.1/2017- Central Tax (Rate) dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673 (E), dated the 28th June, 2017 and last amended vide notification No 18/2017- Central Tax (Rate) dated the 30th June, 2017 published vide number G.S.R 807 (E) dated the 30th June, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 19/2017 – Central Tax (Rate)
Q1: What is Notification 19/2017 in GST?
Answer: It reduces GST on tractor parts.
It brings specified parts from 28% to 18% GST by reducing CGST from 14% to 9%.
Q2: What is the new GST rate on tractor parts?
Answer: 18% GST.
After this notification, most specified tractor parts fall under 18% category.
Q3: Does this apply to all automobile parts?
Answer: No, only tractor parts.
General auto parts may still attract higher GST.
Q4: Why was GST reduced on tractor parts?
Answer: To support agriculture sector.
High GST was increasing farming costs.
Q5: Are tractor tyres included?
Answer: Yes, they are included.
Tyres and tubes are specifically mentioned.
Q6: Is engine included under this?
Answer: Yes, certain engines are covered.
Agricultural diesel engines for tractors are included.
Q7: Is this still applicable?
Answer: Yes, unless amended.
Always check latest GST rate updates.
Q8: What happens if wrong rate applied?
Answer: Tax demand may arise.
Incorrect GST leads to notices and penalties.
Q9: Can ITC be claimed?
Answer: Yes, normal ITC rules apply.
There is no restriction mentioned here.
Q10: Does this reduce cost for farmers?
Answer: Yes, directly.
Lower GST reduces spare parts cost.
Q11: What is Notification 1/2017?
Answer: Base GST rate notification for goods.
Notification 19/2017 amends it.
Q12: Is HSN code mandatory?
Answer: Yes, for correct classification.
It determines correct GST rate.
Q13: Are all spare parts covered?
Answer: No, only specified ones.
Refer to detailed list in notification.
Q14: Who benefits most from this?
Answer: Farmers and dealers.
Both see reduced cost and increased demand.
Q15: Where to get GST help?
Answer: Professional support is useful.
Many businesses rely on experts for compliance.
Download PDF: Notification No. 19/2017 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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