HSN Code 84321020
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: other tractor ploughs
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: other tractor ploughs
When does this rate apply?
Use this HSN Code on tax invoices when supplying Agricultural, horticultural or forestry machinery for soil preparation or cultiv. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.