Q3HSN Code 8432
Agricultural, horticultural or forestry machinery for soil
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers
GST rate
5%
Codes under 8432
| Code | Description | GST rate |
|---|---|---|
| 8432 10 | Ploughs: | 5% |
| 8432 10 10 | Disc ploughs | 5% |
| 8432 10 20 | Other tractor ploughs — ploughs | 5% |
| 8432 21 | Disc harrows | 5% |
| 8432 29 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers › Other | 5% |
| 8432 29 10 | Rotary hoes | 5% |
| 8432 30 00 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters | 5% |
| 8432 31 | No-till direct seeders, planters and transplanters | 5% |
| 8432 39 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers › Other | 5% |
| 8432 40 00 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers manure spreaders and fertilizer distributors | 5% |
| 8432 41 | Manure spreaders | 5% |
| 8432 42 | Fertiliser distributors | 5% |
| 8432 80 | Other machinery — agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers | 5% |
| 8432 80 10 | Lawn or sports ground rollers | 5% |
| 8432 80 20 | Rotary tiller | 5% |
| 8432 90 | Parts: | 5% |
| 8432 90 10 | Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 39 | 5% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
Frequently Asked Questions
What is the HSN code for agricultural, horticultural or forestry machinery for soil?
The HSN code for agricultural, horticultural or forestry machinery for soil is 8432, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on agricultural, horticultural or forestry machinery for soil?
Agricultural, horticultural or forestry machinery for soil is taxed at 5% GST under HSN code 8432.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.