What does HSN code 8432 cover?

HSN code 8432 covers Agricultural machinery for soil preparation (plough, harrow). It belongs to the Agriculture category.

What is the GST rate for HSN code 8432?

Goods under HSN 8432 attract 5% GST in India as of 2026.

Do I need to print 8432 on my invoice?

HSN reporting depends on turnover: up to Rs 5 crore you report 4 digits on B2B invoices, above Rs 5 crore you report 6 digits. Enter 8432 on the line item and IndiaCRM prints the right number of digits for your turnover slab.

HSN Code 8432: Agricultural machinery for soil preparation (plough, harrow)

HSN code 8432 classifies agricultural machinery for soil preparation (plough, harrow) under India's GST system. GST rate: 5%.

GST Rate Breakdown

GST Rate: 5%
CGST + SGST (intra-state): 2.5% + 2.5%
IGST (inter-state): 5%

Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.

The 5% slab covers daily-use items and essentials

The 5% slab covers daily-use items and essentials. Agricultural machinery for soil preparation (plough, harrow) sits in this bracket, keeping prices low for consumers. Full ITC available.

Sample Calculation for Agricultural machinery for soil preparation (plough, harrow)

Taxable value: ₹10,000
GST (5%): ₹500
Intra-state: ₹250 CGST + ₹250 SGST
Inter-state: ₹500 IGST
Total: ₹10,500

When to Use HSN Code 8432

Use HSN code 8432 on every tax invoice for agricultural machinery for soil preparation (plough, harrow). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about HSN 8432

What is HSN code 8432?

HSN code 8432 classifies agricultural machinery for soil preparation (plough, harrow) under India's GST system. The applicable GST rate is 5%.

What is the GST rate for Agricultural machinery for soil preparation (plough, harrow)?

Agricultural machinery for soil preparation (plough, harrow) attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.

Is Agricultural machinery for soil preparation (plough, harrow) exempt from GST?

No. Agricultural machinery for soil preparation (plough, harrow) attracts 5% GST on every taxable sale.