GoodsHSN 8708 70 00
Road wheels and parts and accessories thereof for tractors — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 8708 70 00 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, road wheels and parts and accessories thereof for tractors classified under HSN 8708 70 00 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.