GST Rate on Combine harvester
The GST rate on combine harvester is 5%, under HSN code 8433 (harvesting or threshing machinery). Here is the full breakdown, a worked example, and related rates in Agriculture.
GST rate breakdown for combine harvester
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 8433
- Also covers: thresher, harvesting machine
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on combine harvester
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on combine harvester
What is the GST rate on combine harvester?
The GST rate on combine harvester is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Combine harvester falls under HSN code 8433.
What is the HSN code for combine harvester?
Combine harvester falls under HSN code 8433, which covers harvesting or threshing machinery. Show this code on every GST tax invoice line for combine harvester.