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Tractor accesories shall be taxed between 5 to 28%.You can see the link for exact rate
https://www.cbec.gov.in/resources//htdocs-cbec/gst/chapter-wise-rate-wise-gst-schedule-03.06.2017.pdf;jsessionid=1486BB4D6A6B029FA356BB0DE0C75D57
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