HSN Code 84322100: Disc harrows

HSN Code 84322100 represents Disc harrows under GST classification. This code helps businesses identify Disc harrows correctly for billing, taxation, and trade. With HSN Code 84322100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Disc harrows.

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Description of Goods for Disc harrows

HSN Code 84322100 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 Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows 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 Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows 6% 6% 12% 0%

Description of goods

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

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

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

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 84322100 not include?

Disc harrows does not include products with the following descriptions:

HSN Code Description
Ploughs: Disc ploughs
Ploughs: Disc ploughs
Ploughs: Other tractor ploughs
Ploughs: Other tractor ploughs
Ploughs: Other
Ploughs: Other
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 tractor ploughs

Ploughs: Other tractor ploughs

Ploughs: Other

Ploughs: Other

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 84322100

What products are classified under HSN 84322100 ?

It includes Manure spreaders: Fertilizer distributors

Can we claim ITC on inputs used to trade Disc harrows?

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

Does packaging or labelling change the GST for Disc harrows?

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.

Do e‑way bill and e‑invoice apply for Disc harrows?

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.

How much GST applies to Disc harrows?

Under HSN 84322100, Disc harrows attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Disc harrows?

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

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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