| S. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 2807 | Sulphuric acid | 18% | 5% |
| 2 | 2808 | Nitric acid | 18% | 5% |
| 3 | 2814 | Ammonia | 18% | 5% |
| 4 | 29 or 3808 93 | Gibberellic acid | 12% | 5% |
| 5 | 3808 | The following Bio-pesticides, namely:
|
12% | 5% |
| 6 | 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 12% | 5% |
| 7 | 4011 | Rear tractor tyres and rear tractor tyre tubes | 18% | 5% |
| 8 | 4011 70 00 | Tyre for tractors | 18% | 5% |
| 9 | 4013 90 49 | Tube for tractor tyres | 18% | 5% |
| 10 | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 18% | 5% |
| 11 | 8413 81 90 | Hydraulic Pumps for Tractors | 18% | 5% |
| 12 | 8708 | Following parts of tractors namely: a. Rear Tractor wheel rim, b. Tractor centre housing, c. Tractor housing transmission, d. Tractor support front axle |
18% | 5% |
| 13 | 8708 10 10 | Bumpers and parts thereof for tractors | 18% | 5% |
| 14 | 8708 30 00 | Brakes assembly and its parts thereof for tractors | 18% | 5% |
| 15 | 8708 40 00 | Gear boxes and parts thereof for tractors | 18% | 5% |
| 16 | 8708 50 00 | Transaxles and its parts thereof for tractors | 18% | 5% |
| 17 | 8708 70 00 | Road wheels and parts and accessories thereof for tractors | 18% | 5% |
| 18 | 8708 91 00 | Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof | 18% | 5% |
| 19 | 8708 92 00 | Silencer assembly for tractors and parts thereof | 18% | 5% |
| 20 | 8708 93 00 | Clutch assembly and its parts thereof for tractors | 18% | 5% |
| 21 | 8708 94 00 | Steering wheels and its parts thereof for tractor | 18% | 5% |
| 22 | 8708 99 00 | Hydraulic and its parts thereof for tractors | 18% | 5% |
| 23 | 8708 99 00 | Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors | 18% | 5% |
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