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of <h1>Himachal Pradesh Updates GST Notification: 9% Tax on Tractor Components Retrospective from Aug 2017, per Schedule III Amendments.</h1> The Himachal Pradesh Excise and Taxation Department has amended Notification No. 1/2017-STATE TAX (RATE) under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective retrospectively from August 8, 2017, the amendment adds new entries to Schedule III, which are subject to a 9% tax rate. These entries include various tractor-related components such as tyres, tubes, agricultural diesel engines, hydraulic pumps, bumpers, brakes, gearboxes, transaxles, road wheels, radiators, silencers, clutches, steering wheels, and other parts and accessories. The amendment was made following the recommendations of the Council.
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