HSN 8432: Agricultural – GST Rate
HSN 8432 covers agricultural, horticultural or forestry machinery for soil preparation or cultivation. GST on HSN 8432 is 5% (rates effective 22 September 2025). This heading has 17 tariff items, for example 8432 10 10, 8432 10 20 and 8432 10 90.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90]
Other entries in this chapter (4)
These apply only if your goods match the description.
Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
Sub-Headings & Tariff Items Under 8432
Showing 26 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Ploughs:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Ploughs: > Disc Ploughs
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Ploughs: > Other Tractor Ploughs
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Ploughs: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Disc Harrows
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Disc Harrows > Disc Harrows
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other : > Rotary Hoes
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sportsground Rollers Seeders, Planters And Transplanters
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > No-Till Direct Seeders, Planters And Transplanters
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > No-Till Direct Seeders, Planters And Transplanters > No-till direct seeders, planters and transplanters
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sportsground Rollers Manure Spreaders And Fertilizer Distributors
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Manure Spreaders
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Manure Spreaders > Manure spreaders
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Fertiliser Distributors
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Fertiliser Distributors > Fertiliser distributors
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other Machinery :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other Machinery : > Lawn Or Sports Ground Rollers
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other Machinery : > Rotary Tiller
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Other Machinery : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Parts :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Parts : > Parts Of Agricultural Machinery Falling Within Headings 8432 10, 8432 21, 8432 29, 8432 30 And 8432 39
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers > Parts : > Other
Other Headings in Chapter 84
Create GST invoices with HSN 8432 automatically in Udyog
Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.
Start Free Trial in Udyog →