GST Rate on Plough
The GST rate on plough is 5%, under HSN code 8432 (agricultural machinery for soil preparation (plough, harrow)). Here is the full breakdown, a worked example, and related rates in Agriculture.
GST rate breakdown for plough
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 8432
- Also covers: harrow, cultivator, tractor implement
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 plough
- 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 plough
What is the GST rate on plough?
The GST rate on plough is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Plough falls under HSN code 8432.
What is the HSN code for plough?
Plough falls under HSN code 8432, which covers agricultural machinery for soil preparation (plough, harrow). Show this code on every GST tax invoice line for plough.