---
title: "HSN Code for Manure Spreaders/Fertilizer Distributors | HSN 84323000 GST Rate"
description: "Find HSN and GST Rates for 84323000 related to Manure Spreaders/Fertilizer Distributors with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84323000/"
---

# HSN Code 84323000: Manure Spreaders/Fertilizer Distributors

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/)
- [Sub-chapter 8432: Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters | 5% | 5% | 10% | 0% |

## Frequently asked questions

### What products are classified under HSN 84323000 ?

It includes Electrochemical Machine-Tools

### Any common misclassification issue with Manure Spreaders/Fertilizer Distributors?

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

### Can we claim ITC on inputs used to trade Manure Spreaders/Fertilizer Distributors?

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 Manure Spreaders/Fertilizer Distributors?

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.

### Does packaging or labelling change the GST for Manure Spreaders/Fertilizer Distributors?

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.

### How much GST applies to Manure Spreaders/Fertilizer Distributors?

Under HSN 84323000, Manure Spreaders/Fertilizer Distributors attracts Varies when sold in taxable form. Describe the exact form on the invoice.