HSN Codes chevron_right Section 16 chevron_right Chapter 84 chevron_right Sub Chapter 8436

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8436 HSN Code: Agricultural Machines

HSN Sub Chapter 8436 represents Agricultural Machines under GST classification. This code helps businesses identify Agricultural Machines correctly for billing, taxation, and trade. With HSN Sub Chapter 8436, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Agricultural Machines.

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New GST Rate for HSN Code 8436

GST Rate for Agricultural Machines under HSN Code 8436. 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 8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders 5% 12%

Chapter: 84

Description: Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 8436

Following Tariff HSN code falls under Agricultural Machines:

Tariff HSN Description
Machinery for preparing animal feeding stuffs
Machinery for preparing animal feeding stuffs
Poultry-keeping machinery; poultry incubators and brooders : Poultry incubators and brooders
Poultry-keeping machinery; poultry incubators and brooders : Poultry incubators and brooders
Poultry-keeping machinery; poultry incubators and brooders : Other
Poultry-keeping machinery; poultry incubators and brooders : Other
Other machinery: Germination plant fitted with mechanical and thermal equipment
Other machinery: Germination plant fitted with mechanical and thermal equipment
Other machinery: Other
Other machinery: Other
Parts : Of poultry-keeping machinery or poultry incubators and brooders
Parts : Of poultry-keeping machinery or poultry incubators and brooders
Parts : Other
Parts : Other

Machinery for preparing animal feeding stuffs

Machinery for preparing animal feeding stuffs

Poultry-keeping machinery; poultry incubators and brooders : Poultry incubators and brooders

Poultry-keeping machinery; poultry incubators and brooders : Poultry incubators and brooders

Poultry-keeping machinery; poultry incubators and brooders : Other

Poultry-keeping machinery; poultry incubators and brooders : Other

Other machinery: Germination plant fitted with mechanical and thermal equipment

Other machinery: Germination plant fitted with mechanical and thermal equipment

Other machinery: Other

Other machinery: Other

Parts : Of poultry-keeping machinery or poultry incubators and brooders

Parts : Of poultry-keeping machinery or poultry incubators and brooders

Parts : Other

Parts : Other

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Case Laws Related to Sub Chapter 8436

Order Number Description
Idmc Ltd (AAR (Authority For Advance Ruling), Gujarat)
Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Nilkamal Limited (AAR (Authority For Advance Ruling), Maharashtra)
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)

Idmc Ltd (AAR (Authority For Advance Ruling), Gujarat)

Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat)

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

V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Nilkamal Limited (AAR (Authority For Advance Ruling), Maharashtra)

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

FAQs for Sub Chapter 8436

What products are classified under HSN 8436

It includes Agricultural Machines

How should I document Agricultural Machines sent for job work?

Use a delivery challan for sending Agricultural Machines 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 Machines?

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.

How are warranty replacements of Agricultural Machines handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

If I repair and return Agricultural Machines, 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.

How do I bill a kit or combo that includes Agricultural Machines?

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.

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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