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.

AI Summary

Agricultural Trolleys Attached to Tractors Classified Under HSN Code 8716; Subject to 6% CGST per Schedule II Notification 2/2017. A query was raised regarding the Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rate applicable to trolleys used in agriculture, specifically those attached to tractors. The response indicated that the HSN code for such trolleys is 8716, which attracts a Central Goods and Services Tax (CGST) rate of 6% according to Schedule II of Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017.