HSN Code 84321020: Ploughs: Other tractor ploughs

HSN Code 84321020 represents Ploughs: Other tractor ploughs under GST classification. This code helps businesses identify Ploughs: Other tractor ploughs correctly for billing, taxation, and trade. With HSN Code 84321020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ploughs: Other tractor ploughs.

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Description of Goods for Ploughs: Other tractor ploughs

HSN Code 84321020 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers Ploughs: Other tractor ploughs 6% 6% 12% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers Ploughs: Other tractor ploughs 6% 6% 12% 0%

Description of goods

Ploughs: Other tractor ploughs

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8432 – Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers

CGST 6%
SGST 6%
IGST 12%
CESS 0%

Description of goods

Ploughs: Other tractor ploughs

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8432 – Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers

CGST 6%
SGST 6%
IGST 12%
CESS 0%

What does HSN Code 84321020 not include?

Ploughs: Other tractor ploughs does not include products with the following descriptions:

HSN Code Description
Ploughs: Disc ploughs
Ploughs: Disc ploughs
Ploughs: Other
Ploughs: Other
Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows
Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows
Harrows, scarifiers, cultivators, weeders and hoes : Other : Rotary hoes
Harrows, scarifiers, cultivators, weeders and hoes : Other : Rotary hoes
Harrows, scarifiers, cultivators, weeders and hoes : Other : Other
Harrows, scarifiers, cultivators, weeders and hoes : Other : Other
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters
Seeders, planters and transplanters: No-till direct seeders, planters and transplanters
Seeders, planters and transplanters: No-till direct seeders, planters and transplanters
Seeders, planters and transplanters: Other
Seeders, planters and transplanters: Other
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers manure spreaders and fertilizer distributors
Manure spreaders and fertiliser distributors: Manure spreaders
Manure spreaders and fertiliser distributors: Manure spreaders
Manure spreaders and fertiliser distributors: Fertiliser distributors
Manure spreaders and fertiliser distributors: Fertiliser distributors
Other machinery : Lawn or sports ground rollers
Other machinery : Lawn or sports ground rollers
Other machinery : Rotary tiller
Other machinery : Rotary tiller
Other machinery : Other
Other machinery : Other
Parts : Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40
Parts : Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40
Parts : Other
Parts : Other

Ploughs: Disc ploughs

Ploughs: Disc ploughs

Ploughs: Other

Ploughs: Other

Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows

Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows

Harrows, scarifiers, cultivators, weeders and hoes : Other : Rotary hoes

Harrows, scarifiers, cultivators, weeders and hoes : Other : Rotary hoes

Harrows, scarifiers, cultivators, weeders and hoes : Other : Other

Harrows, scarifiers, cultivators, weeders and hoes : Other : Other

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters

Seeders, planters and transplanters: No-till direct seeders, planters and transplanters

Seeders, planters and transplanters: No-till direct seeders, planters and transplanters

Seeders, planters and transplanters: Other

Seeders, planters and transplanters: Other

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers manure spreaders and fertilizer distributors

Manure spreaders and fertiliser distributors: Manure spreaders

Manure spreaders and fertiliser distributors: Manure spreaders

Manure spreaders and fertiliser distributors: Fertiliser distributors

Manure spreaders and fertiliser distributors: Fertiliser distributors

Other machinery : Lawn or sports ground rollers

Other machinery : Lawn or sports ground rollers

Other machinery : Rotary tiller

Other machinery : Rotary tiller

Other machinery : Other

Other machinery : Other

Parts : Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40

Parts : Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40

Parts : Other

Parts : Other

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FAQs for HSN Code 84321020

What products are classified under HSN 84321020 ?

It includes No-Till Direct Seeders/Planters/Transplanters

Does packaging or labelling change the GST for Ploughs: Other tractor ploughs?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Any common misclassification issue with Ploughs: Other tractor ploughs?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Ploughs: Other tractor ploughs?

Under HSN 84321020, Ploughs: Other tractor ploughs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Ploughs: Other tractor ploughs?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Ploughs: Other tractor ploughs?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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