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GST 2.0 · 22 Sep 2025 · 23 items
Fertilizer Sector — HSN and GST rate
23 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 2807 | Sulphuric acid | 5% | 18% |
| 2808 | Nitric acid | 5% | 18% |
| 2814 | Ammonia | 5% | 18% |
| 29 or 380893 | Gibberellic acid | 5% | 12% |
| 3808 | The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan | 5% | 12% |
| 28 or 38 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 5% | 12% |
| 4011 | Rear tractor tyres and rear tractor tyre tubes | 5% | 18% |
| 4011 70 00 | Tyre for tractors | 5% | 18% |
| 4013 90 49 | Tube for tractor tyres | 5% | 18% |
| 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor | 5% | 18% |
| 8413 81 90 | Hydraulic Pumps for Tractors | 5% | 18% |
| 8708 | Following parts of tractors namely: qczr. Tractor wheel rim, qczs. centre housing, qczt. housing transmission, qczu. support front axle | 5% | 18% |
| 8708 10 10 | Bumpers and parts thereof for tractors | 5% | 18% |
| 8708 30 00 | Brakes assembly and its parts thereof for tractors | 5% | 18% |
| 8708 40 00 | Gear boxes and parts thereof for tractors | 5% | 18% |
| 8708 50 00 | Transaxles and its parts thereof for tractors | 5% | 18% |
| 8708 70 00 | Road wheels and parts and accessories thereof for tractors | 5% | 18% |
| 8708. 00 | Radiator assembly for tractors and parts thereof; Cooling system for tractor engine and parts thereof | 5% | 18% |
| 8708 92 00 | Silencer assembly for tractors and parts thereof | 5% | 18% |
| 8708 93 00 | Clutch assembly and its parts thereof for tractors | 5% | 18% |
| 8708 94 00 | Steering wheels and its parts thereof for tractor | 5% | 18% |
| 8708 99 00 | Hydraulic and its parts thereof for tractors | 5% | 18% |
| 8708 99 00 | Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors‖ | 5% | 18% |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFood SectorFootwear SectorHandicrafts SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsPaper SectorRenewable EnergySports Goods And ToysTextile SectorTobaccoTransportation SectorWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.