HSN code directory

HSN Code 8432: Agricultural, horticultural or forestry machinery of soil

Agricultural, horticultural or forestry machinery of soil preparation or cultivation; lawn or sports-ground rollers


All 8-digit HSN codes under this heading

HSN codeDescription
84321010Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: disc ploughs
84321020Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: other tractor ploughs
84321090Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: other
84322100Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: disc harrows
84322910Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: other: rotary hoes
84322990Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: other: other
84323000Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters
84324000Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers manure spreaders and fertilizer distributors
84328010Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: lawn or sports ground rollers
84328020Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: rotary tiller
84328090Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: other
8432901090 agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - parts: parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40
8432909090 agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - parts: other


GST rate guide for this chapter

Most machinery, computers and mechanical appliances are taxed at 18%. Agricultural and horticultural machinery, sprinklers and drip irrigation systems attract 5%, and air conditioners and dishwashers were reduced to 18% from 22 September 2025.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.