Rate at a Glance
Chapter 84
GST rate guide
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.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 13 HSN codes under 8432
| HSN code | Description |
|---|---|
| 84321010 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: disc ploughs |
| 84321020 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: other tractor ploughs |
| 84321090 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: other |
| 84322100 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: disc harrows |
| 84322910 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: other: rotary hoes |
| 84322990 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: other: other |
| 84323000 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters |
| 84324000 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers manure spreaders and fertilizer distributors |
| 84328010 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: lawn or sports ground rollers |
| 84328020 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: rotary tiller |
| 84328090 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: other |
| 84329010 | 90 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 |
| 84329090 | 90 agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - parts: other |
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