| OLD AND NEW GST DIFFERENCE CALCULATION FOR VARIOUS SOME OF THE POPULAR AGRICULTURAL MACHINERY & EQUIPMENTS :- | |||||||
| Sl.No. | Name of Agricultural Machinery & Equipment | Basic cost of Agricultural Machinery & Equipment (Rs.) | Present GST rate @ 12 %
(Rs.) |
Total Cost with 12% GST
(Rs.) |
Upcoming Revised GST rate @ 5%
(Rs.) |
Total cost with revised GST @ 5%
(Rs.) |
Saving
(Rs.) |
| 1. | Tractor 35 HP | 5,80,000 | 69,600 | 6,50,000 | 29,000 | 6,09,000 | 41,000 |
| 2. | Tractor 45 HP | 6,43,000 | 77,160 | 7,20,000 | 32,150 | 6,75,000 | 45,000 |
| 3. | Tractor 50 HP | 7,59.000 | 91,080 | 8,50,000 | 37,950 | 7,97,000 | 53,000 |
| 4. | Tractor 75 HP | 8,93,000 | 1,07,160 | 10,00,000 | 44,650 | 9,37,000 | 63,000 |
| 5. | Power Tiller 13 HP | 1,69,643 | 20,357 | 1,90,000 | 8,482 | 1,78,125 | 11,875 |
| Paddy Transplanter- 4 row walk behind | 2,20,000 | 26,400 | 2,46,400 | 11,000 | 2,31,000 | 15,400 | |
| Multicrop Thresher – 4 tone/ hr capacity | 2,00,000 | 24,000 | 2,24,000 | 1,0000 | 2,10,000 | 14,000 | |
| Power weeder – 7.5 hp | 78,500 | 9,420 | 87,920 | 3,925 | 82,425 | 5,495 | |
| 9. | |||||||
| Trailer 5 tone capacity | 1,50,000 | 18,000 | 1,68,000 | 7,500 | 1,57,500 | 10,500 | |
| Seed Cum Fertilizer Drill – 11 tyne | 46,000 | 5,520 | 51,520 | 2,300 | 48,300 | 3,220 | |
| 12. | Seed cum Fertiliser Drill – 13 Tine | 62,500 | 7,500.00 | 70,000 | 3,125.00 | 65,625 | 4,375 |
| 13. | Harvester Combine 14 feet Cutter Bar |
26,78,571 | 3,21,428 | 30,00,000 | 1,33,928 | 28,12,500 | 1,87,500 |
| 14. | Straw Reaper 5 feet |
3,12,500 | 37,500. | 3,50,000 | 15,625 | 3,28,125 | 21,875 |
| 15. | Super Seeder 8 Feet |
2,41,071 | 28,928.57 | 2,70,000 | 12,053 | 2,53,125 | 16,875 |
| 16. | Happy Seeder 10 Tine |
1,51,786 | 18,214 | 1,70,000 | 7,589.29 | 1,59,375 | 10,625 |
| 17. | Rotavator 6 Feet |
1,11,607 | 13,392 | 1,25,000 | 5,580 | 1,17,187 | 7,812 |
| 18. | Baler Square 6 feet |
13,39,286 | 1,60,714 | 15,00,000 | 66,964 | 14,06,250 | 93,750 |
| 19. | Mulcher 8 Feet |
1,65,179 | 19,821 | 1,85,000 | 8,258 | 1,73,437 | 11,562 |
| 20. | Pneumatic Planter 4 Row |
4,68,750 | 56,250 | 5,25,000 | 23,437 | 4,92,187 | 32,812 |
| 21. | Sprayer Tractor Mounted 400 Liter capacity |
1,33,929 | 16,071 | 1,50,000 | 6,696 | 1,40,625 | 9,375 |
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