Calculate GST for Tractors
Calculate GST on farm tractors, agricultural machinery engines, components, and farm trailers.
Open CalculatorQuick Summary
GST Rate Explanation
Farm tractors (HSN 8701) are critical capital machinery for agricultural operations, hence they are kept under the lower 12% concession slab to support food production.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
45 HP Agriculture utility tractor
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹6,50,000.00
GST (12%): ₹78,000.00
Total: ₹7,28,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹6,50,000.00
Base Amount: ₹5,80,357.14
GST Included: ₹69,642.86
Fitted farm trailer attachment
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹45,000.00
GST (12%): ₹5,400.00
Total: ₹50,400.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹45,000.00
Base Amount: ₹40,178.57
GST Included: ₹4,821.43
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Road engines and heavy-duty towing trucks are classified under general automobiles and carry a 28% GST rate.