Notification No. 19/2017
Date: August 18, 2017
Subject: Reduction of GST rate on specified parts of tractors.
Description:
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.
Issued for earlier notification?
Yes — amends Notification No. 1/2017–Central Tax (Rate).