HSN Code 84328020
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: rotary tiller
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - other machinery: rotary tiller
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.