HSN Code 84322990 -- – Agricultural, horticultural or forestry machinery for soil preparation or cultiv (GST Rate 5%)

HSN Code 84322990

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: other: other

HSN84322990

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - harrows, scarifiers, cultivators, weeders and hoes: other: other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 8432
Subheading: 843229
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

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.

Frequently asked questions

What is HSN Code 84322990?
HSN Code 84322990 is the official Harmonized System of Nomenclature code for Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers - ha, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 84322990?
HSN Code 84322990 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 84322990 belong to?
HSN Code 84322990 falls under Chapter 84 -- Nuclear reactors, boilers, machinery of the GST tariff.
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