GoodsHSN 8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 8408 20 20 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, agricultural diesel engine of cylinder capacity exceeding 250 cc for tractor classified under HSN 8408 20 20 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.