TROLLY FOR AGRICULTURE USE-RATE AND HSN CODE

[Deepak Garg]

SIR,

I WANTS TO KNOW THE HSN CODE AND RATE OF GST ON THE SALE OF TROLLY USED BY AGRICULTURIST TO BE ATTACHED WITH TRACTOR.

[Rajagopalan Ranganathan]

Sir,

The HSN Code is 8716 attracting CGST @ 6% vide sl. No. 210 of Schedule II of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017 as amended.

AI Summary

HSN classification for agricultural tractor attached trolley confirms taxable supply attracting central GST at the prescribed rate.
The trolley used by agriculturists to be attached to tractors is classified under HSN 8716 and treated as a taxable supply subject to central GST at the prescribed rate under the central tax rate notification.