HSN Code 84323000 -- – Agricultural, horticultural or forestry machinery for soil preparation or cultiv (GST Rate 5%)

HSN Code 84323000

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters

HSN84323000

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seeders, planters and transplanters

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 84 -- Nuclear reactors, boilers, machinery
Heading: 8432
Subheading: 843230
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.

Create an invoice with this code → See all items at 5% →

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84321010
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84321020
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84322910
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Frequently asked questions

What is HSN Code 84323000?
HSN Code 84323000 is the official Harmonized System of Nomenclature code for Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers seed, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 84323000?
HSN Code 84323000 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 84323000 belong to?
HSN Code 84323000 falls under Chapter 84 -- Nuclear reactors, boilers, machinery of the GST tariff.
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