HSN Code 84328090 represents Other Agricultural, Horticultural or Forestry Soil Preparation Machinery under GST classification. This code helps businesses identify Other Agricultural, Horticultural or Forestry Soil Preparation Machinery correctly for billing, taxation, and trade. With HSN Code 84328090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Agricultural, Horticultural or Forestry Soil Preparation Machinery.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 84328090 relates to the following description.
Description of Goods
Other machinery : Other
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
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Other Agricultural, Horticultural or Forestry Soil Preparation Machinery does not include products with the following descriptions.
Ploughs: Disc ploughs
Ploughs: Other tractor ploughs
Ploughs: Other
Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows
Harrows, scarifiers, cultivators, weeders and hoes : Other : Rotary hoes
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: 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: Fertiliser distributors
Other machinery : Lawn or sports ground rollers
Other machinery : Rotary tiller
Parts : Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40
Parts : Other
Ploughs: Disc ploughs
Ploughs: Other tractor ploughs
Ploughs: Other
Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows
Harrows, scarifiers, cultivators, weeders and hoes : Other : Rotary hoes
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: 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: Fertiliser distributors
Other machinery : Lawn or sports ground rollers
Other machinery : Rotary tiller
Parts : Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40
Parts : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹69 Cr
0.0018% of India’s total exports
India’s Imports
FY 2025-26₹56 Cr
0.0008% of India’s total imports
Trade Balance
FY 2025-26₹13 Cr
Surplus rank #3237 of 12872 HSN codes
% of Sub-Chapter 8432
FY 2025-263.30%
Share of Sub-Chapter 8432’s total exports in FY 2025-26
Import side: 4.60% of Sub-Chapter 8432’s imports
Rank Within Sub-Chapter 8432
FY 2025-26#7 of 17
Position by export value among HSN codes in Sub-Chapter 8432
Import-side rank: #6 of 17
At a glance
17.96%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#3337
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+61.94%
Peak Growth Year
FY 2020-21 · strongest single-year move
3.30%
Contribution to Sub-Ch. 8432
Share of Sub-Chapter 8432 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−80.80
Exports
21.61 ₹ Cr
0.0009% share
— YoY
2.89% of Sub-Ch. 8432
Imports
102.41 ₹ Cr
0.0029% share
— YoY
22.92% of Sub-Ch. 8432
Balance
−67.96
Exports
20.26 ₹ Cr
0.0009% share
−6.25% YoY
2.55% of Sub-Ch. 8432
Imports
88.22 ₹ Cr
0.0026% share
−13.86% YoY
20.66% of Sub-Ch. 8432
Balance
−63.28
Exports
32.81 ₹ Cr
0.0015% share
+61.94% YoY
3.03% of Sub-Ch. 8432
Imports
96.09 ₹ Cr
0.0033% share
+8.92% YoY
15.05% of Sub-Ch. 8432
Balance
−39.42
Exports
30.24 ₹ Cr
0.0010% share
−7.83% YoY
1.81% of Sub-Ch. 8432
Imports
69.66 ₹ Cr
0.0015% share
−27.51% YoY
12.16% of Sub-Ch. 8432
Balance
−23.37
Exports
37.46 ₹ Cr
0.0010% share
+23.88% YoY
2.19% of Sub-Ch. 8432
Imports
60.83 ₹ Cr
0.0011% share
−12.68% YoY
10.18% of Sub-Ch. 8432
Balance
−8.00
Exports
56.55 ₹ Cr
0.0016% share
+50.96% YoY
3.41% of Sub-Ch. 8432
Imports
64.55 ₹ Cr
0.0011% share
+6.12% YoY
8.30% of Sub-Ch. 8432
Balance
+26.23
Exports
71.32 ₹ Cr
0.0019% share
+26.12% YoY
4.30% of Sub-Ch. 8432
Imports
45.09 ₹ Cr
0.0007% share
−30.15% YoY
5.11% of Sub-Ch. 8432
Balance
+12.88
Exports
68.68 ₹ Cr
0.0018% share
−3.70% YoY
3.30% of Sub-Ch. 8432
Imports
55.80 ₹ Cr
0.0008% share
+23.75% YoY
4.60% of Sub-Ch. 8432
CAGR · 8-Year
Exports
17.96% /yr
Imports
−8.31% /yr
reference, FY 2025-26
Export
₹2,080.21 Cr
Import
₹1,213.23 Cr
Trade Balance
+866.98
India's exports under HSN Code 84328090 have grown at a compound annual rate of 17.96% over 8 fiscal years, rising from ₹21.61 Crore in FY 2018-19 to ₹68.68 Crore in FY 2025-26.
In FY 2025-26, HSN Code 84328090 ranks #3337 out of 12872 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #7 of 17. By trade surplus, it ranks #3237 of 12872.
The strongest single-year export movement for HSN Code 84328090 was recorded in FY 2020-21, when exports surged by 61.94% over the prior year.
In FY 2025-26, India's exports of ₹68.68 Cr exceeded imports of ₹55.80 Cr, resulting in a trade surplus of ₹12.88 Crore — ranking #3237 of 12872 by surplus magnitude.
India's imports under HSN Code 84328090 have grown at −8.31% CAGR, reaching ₹55.80 Crore in FY 2025-26.
Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84328090 ranks #7 by export value — accounting for 3.30% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 4.60% share (rank #6).
Clear answers to common queries about HSN Code 84328090 and GST compliance.
It includes Non-Powered Mowers (≥75 cm) Parts
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machinery / Other; Nil for exempt items if applicable).
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.
Under HSN 84328090, Other Machinery / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.