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        Case ID :
        GST

        8708 40 00

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        GST rate on tractor gearboxes revised under Schedule I, effective from the date specified in the tax rate notification. Change in tax treatment for tractor transmission components: GST rate at 5% now applies to gear boxes and parts thereof classified under the tariff heading for tractor gearboxes, as listed in Schedule I and made effective by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate on tractor gearboxes revised under Schedule I, effective from the date specified in the tax rate notification.

                                Change in tax treatment for tractor transmission components: GST rate at 5% now applies to gear boxes and parts thereof classified under the tariff heading for tractor gearboxes, as listed in Schedule I and made effective by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.


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