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8433 HSN Code: Harvesting Machinery

HSN Sub Chapter 8433 represents Harvesting Machinery under GST classification. This code helps businesses identify Harvesting Machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8433, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Harvesting Machinery.

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New GST Rate for HSN Code 8433

GST Rate for Harvesting Machinery under HSN Code 8433. 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 8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 0% 18%

Chapter: 84

Description: Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

New GST Rate: 0% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8433

Following Tariff HSN code falls under Harvesting Machinery:

Tariff HSN Description
Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Powered with 3 HP or more
Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Powered with 3 HP or more
Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Other
Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Other
Mowers for lawns, parks or sports-grounds: Other : Non-powered mowers, having width of 75 cm or more
Mowers for lawns, parks or sports-grounds: Other : Non-powered mowers, having width of 75 cm or more
Mowers for lawns, parks or sports-grounds: Other : Other
Mowers for lawns, parks or sports-grounds: Other : Other
Other mowers, including cutter bars for tractor mounting
Other mowers, including cutter bars for tractor mounting
Other haymaking machinery
Other haymaking machinery
Straw or fodder balers, including pick-up balers
Straw or fodder balers, including pick-up balers
Other harvesting machinery; threshing machinery : Combine harvester-threshers
Other harvesting machinery; threshing machinery : Combine harvester-threshers
Other harvesting machinery; threshing machinery : Other threshing machinery
Other harvesting machinery; threshing machinery : Other threshing machinery
Other harvesting machinery; threshing machinery : Root or tuber harvesting machines
Other harvesting machinery; threshing machinery : Root or tuber harvesting machines
Other harvesting machinery; threshing machinery : Other
Other harvesting machinery; threshing machinery : Other
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for cleaning
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for cleaning
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for sorting or grading
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for sorting or grading
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Other parts thereof
Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Other parts thereof

Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Powered with 3 HP or more

Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Powered with 3 HP or more

Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Other

Mowers for lawns, parks or sports-grounds: Powered with the cutting device rotating in a horizontal plane: Other

Mowers for lawns, parks or sports-grounds: Other : Non-powered mowers, having width of 75 cm or more

Mowers for lawns, parks or sports-grounds: Other : Non-powered mowers, having width of 75 cm or more

Mowers for lawns, parks or sports-grounds: Other : Other

Mowers for lawns, parks or sports-grounds: Other : Other

Other mowers, including cutter bars for tractor mounting

Other mowers, including cutter bars for tractor mounting

Other haymaking machinery

Other haymaking machinery

Straw or fodder balers, including pick-up balers

Straw or fodder balers, including pick-up balers

Other harvesting machinery; threshing machinery : Combine harvester-threshers

Other harvesting machinery; threshing machinery : Combine harvester-threshers

Other harvesting machinery; threshing machinery : Other threshing machinery

Other harvesting machinery; threshing machinery : Other threshing machinery

Other harvesting machinery; threshing machinery : Root or tuber harvesting machines

Other harvesting machinery; threshing machinery : Root or tuber harvesting machines

Other harvesting machinery; threshing machinery : Other

Other harvesting machinery; threshing machinery : Other

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for cleaning

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for cleaning

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for sorting or grading

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Machines for sorting or grading

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Other parts thereof

Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: Other parts thereof

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Case Laws Related to Sub Chapter 8433

Order Number Description
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Trailer Springs (Trailor Springs) (AAR (Authority For Advance Ruling), Andhra Pradesh)
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)
Wave Colour Techniks (AAR (Authority For Advance Ruling), Karnataka)
Bhawani Founders & Engg Works (AAR (Authority For Advance Ruling), Punjab)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Trailer Springs (Trailor Springs) (AAR (Authority For Advance Ruling), Andhra Pradesh)

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

Wave Colour Techniks (AAR (Authority For Advance Ruling), Karnataka)

Bhawani Founders & Engg Works (AAR (Authority For Advance Ruling), Punjab)

FAQs for Sub Chapter 8433

What products are classified under HSN 8433

It includes Harvesting Machinery

How do I bill a kit or combo that includes Harvesting Machinery?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Does MRP, weight or pack size change GST treatment for Harvesting Machinery?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

What should my invoice and records include for Harvesting Machinery?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Can reverse charge ever apply to transactions involving Harvesting Machinery?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Harvesting Machinery are forward charge. Check the current notifications for any special cases before deciding.

What misclassification mistakes happen with Harvesting 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.

Can I claim ITC on inputs and services used for Harvesting Machinery?

If your outward supply of Harvesting Machinery is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

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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