GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
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LOK SABHA
STARRED QUESTION NO. *175
TO BE ANSWERED ON MONDAY, DECEMBER 19, 2022/AGRAHAYANA 28, 1944 (SAKA)
GST ON AGRICULTURE EQUIPMENT
*175. SHRI HANUMAN BENIWAL:
Will the Minister of Finance be pleased to state:
(a) the details of the agriculture equipment included under the purview of GST, at present;
(b) the details of the percentage of GST applicable on the said items, equipment-wise;
(c) whether the Government proposes to include these equipment in the zero per cent GST category in the interest of farmers;
(d) if so, the details thereof and the time by which it is likely to be done; and
(e) if not, the reasons therefor?
ANSWER
MINISTER OF FINANCE
SHRIMATI NIRMALA SITHARAMAN
(a) to (e): A statement is placed on the Table of the House.
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STATEMENT REFERRED TO IN REPLY TO THE LOK SABHA STARRED QUESTION NO. 175 RAISED BY SHRI HANUMAN BENIWAL FOR 19TH DECEMBER, 2022 ON GST ON AGRICULTURE EQUIPMENT:
(a) & (b): The details of the agriculture implements and equipment under the purview of GST and the rate of GST applicable on such items are as below:
|
Sl. |
Description of Agricultural Equipment | GST Rate |
| 1. | Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than Ghamella. | Nil |
| 2. |
|
12% |
| 3. |
|
18% |
(c), (d) & (e): The GST rates and exemptions are prescribed based on the recommendations of the GST Council, which is a constitutional body comprising of members from both the Union and State Governments. There is no recommendation from GST Council for change in GST rate in this regard.
