GST Rate for HSN 8432
Specific items under 8432
| HSN Code | Description | GST Rate |
|---|---|---|
| 843210 | PLOUGHS: | 12% |
| 843221 | DISC HARROWS | 12% |
| 843229 | OTHER : | 12% |
| 843231 | NO-TILL DIRECT SEEDERS, PLANTERS AND TRANSPLANTERS | 12% |
| 843239 | OTHER | 12% |
| 843241 | MANURE SPREADERS | 12% |
| 843242 | FERTILISER DISTRIBUTORS | 12% |
| 843280 | OTHER MACHINERY : | 12% |
| 843290 | PARTS : | 12% |
| 84321010 | DISC PLOUGHS | 12% |
| 84321020 | OTHER TRACTOR PLOUGHS | 12% |
| 84321090 | OTHER | 12% |
| 84322100 | DISC HARROWS | 12% |
| 84322910 | ROTARY HOES | 12% |
| 84322990 | OTHER | 12% |
| 84323000 | AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTSGROUND ROLLERS SEEDERS, PLANTERS AND TRANSPLANTERS | 12% |
| 84323100 | No-till direct seeders, planters and transplanters | 12% |
| 84323900 | Other | 12% |
| 84324000 | AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTSGROUND ROLLERS MANURE SPREADERS AND FERTILIZER DISTRIBUTORS | 12% |
| 84324100 | Manure spreaders | 12% |
| 84324200 | Fertiliser distributors | 12% |
| 84328010 | LAWN OR SPORTS GROUND ROLLERS | 12% |
| 84328020 | ROTARY TILLER | 12% |
| 84328090 | OTHER | 12% |
| 84329010 | PARTS OF AGRICULTURAL MACHINERY FALLING WITHIN HEADINGS 8432 10, 8432 21, 8432 29, 8432 30 AND 8432 39 | 12% |
| 84329090 | OTHER | 12% |
Tax calculator for HSN 8432
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 84 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8432
What is the GST rate for HSN 8432?▾
GST rate for HSN 8432 is 12%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8432 in the line item and apply GST @ 12%. For intra-state supplies: 6% CGST + 6% SGST. For inter-state supplies: 12% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8432
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 84.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.