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8432 HSN Code: Agricultural machinery

HSN Sub Chapter 8432 represents Agricultural machinery under GST classification. This code helps businesses identify Agricultural machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8432, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Agricultural machinery.

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New GST Rate for HSN Code 8432

GST Rate for Agricultural machinery under HSN Code 8432. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers 5% 18%

Chapter: 84

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

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8432

Following Tariff HSN code falls under Agricultural machinery:

Tariff HSN 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 : 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 tractor ploughs

Ploughs: Other tractor 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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Case Laws Related to Sub Chapter 8432

Order Number Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Jenefa India (Madras High Court, Tamil Nadu)
Ajay Agency (Madras High Court, )
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)
Jaap Auto Distributors (Madras High Court, Tamil Nadu)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)

V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)

Jaap Auto Distributors (Madras High Court, Tamil Nadu)

FAQs for Sub Chapter 8432

What products are classified under HSN 8432

It includes Agricultural machinery

How should I document Agricultural machinery sent for job work?

Use a delivery challan for sending Agricultural machinery to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Is the composition scheme suitable if I mainly trade Agricultural machinery?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

If I repair and return Agricultural machinery, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Any special steps when selling Agricultural machinery through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

What misclassification mistakes happen with Agricultural machinery?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

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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