Integrated Tax Notifications (Rate)

IGST Notification rate 19/2017

Title Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.
Number 19/2017
Date 18-08-2017
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1) In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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-Integrated 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. 666(E) dated the 28th June, 2017, namely:-

2) In the said notification, in Schedule III – 18%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1)(2)(3)
“452A4011 70 00Tyre for tractors
452B4013 90 49Tube for tractor tyres
452C8408 20 20Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
452D8413 81 90Hydraulic Pumps for Tractors
452E8708 10 10Bumpers and parts thereof for tractors
452F8708 30 00Brakes assembly and its parts thereof for tractors
452G8708 40 00Gear boxes and parts thereof for tractors
452H8708 50 00Transaxles and its parts thereof for tractors
452I8708 70 00Road wheels and parts and accessories thereof for tractors
452J8708 91 00
  • (i) Radiator assembly for tractors and parts thereof
  • (ii) Cooling system for tractor engine and parts thereof
  • 452K8708 92 00Silencer assembly for tractors and parts thereof
    452L8708 93 00Clutch assembly and its parts thereof for tractors
    452M8708 94 00Steering wheels and its parts thereof for tractor
    452N8708 99 00Hydraulic and its parts thereof for tractors
    452O8708 99 00Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”.