GST Rate And HSN On Harvesting, Threshing Construction And
Earthmoving Machinery, Agricultural Equipment,
Dairy Machinery, Food-Processing Units, And Printing Machines Machinery & Mechanical
Appliances (Chapter 84)
Introduction
The Goods and Services Tax (GST) is India’s most
comprehensive indirect tax reform, designed to replace multiple state and
central levies with a single unified tax structure. To bring uniformity
in classification, GST follows the HSN (Harmonized System of Nomenclature)
codes, which are globally accepted for identifying goods.
One of the most important categories under GST is Chapter
84 – Machinery and Mechanical Appliances. This chapter covers a wide range
of products, from construction and earthmoving machinery to agricultural
equipment, dairy machinery, food-processing units, and printing machines.
The GST rates under this chapter vary depending on the
nature and end-use of the machinery:
- Agricultural
machinery is taxed at a concessional rate
of 12% to support farmers and promote mechanization in agriculture.
- Construction,
industrial, and processing machinery generally
falls under the standard rate of 18%.
- Some
specialized machinery may also have different treatment depending on
government notifications.
This article provides a comprehensive tabular view
of major machinery items, their HSN codes, descriptions, and applicable GST
rates to help businesses, traders, and users easily identify the correct
tax slab.
Before Amendment
1. Earthmoving &
Construction Machinery
|
HSN
Code
|
Description
of Goods
|
CGST
|
SGST/UTGST
|
IGST
|
Cess
|
|
8429
51 00
|
Front-end
shovel loaders
|
9%
|
9%
|
18%
|
Nil
|
|
8429
52 00
|
Excavators
with 360° revolving superstructure
|
9%
|
9%
|
18%
|
Nil
|
|
8429
59 00
|
Other
excavators
|
9%
|
9%
|
18%
|
Nil
|
|
8430
10 10
|
Pile
drivers
|
9%
|
9%
|
18%
|
Nil
|
|
8430
10 20
|
Pile
extractors
|
9%
|
9%
|
18%
|
Nil
|
|
8430
20 00
|
Snow
ploughs and snow blowers
|
9%
|
9%
|
18%
|
Nil
|
|
8430
69 10
|
Mine
plough machinery
|
9%
|
9%
|
18%
|
Nil
|
|
8430
69 90
|
Other
tunneling/boring machinery
|
9%
|
9%
|
18%
|
Nil
|
Note: Most heavy
construction machinery attracts 18% GST.
2. Agricultural &
Forestry Machinery
|
HSN
Code
|
Description
of Goods
|
CGST
|
SGST/UTGST
|
IGST
|
Cess
|
|
8432
10 10
|
Disc
ploughs
|
6%
|
6%
|
12%
|
Nil
|
|
8432
10 20
|
Tractor
ploughs (other types)
|
6%
|
6%
|
12%
|
Nil
|
|
8432
21 00
|
Disc
harrows
|
6%
|
6%
|
12%
|
Nil
|
|
8432
29 10
|
Cultivators
|
6%
|
6%
|
12%
|
Nil
|
|
8432
31 00
|
No-till
seeders, planters, transplanters
|
6%
|
6%
|
12%
|
Nil
|
|
8432
41 00
|
Manure
spreaders
|
6%
|
6%
|
12%
|
Nil
|
|
8432
42 00
|
Fertiliser
distributors
|
6%
|
6%
|
12%
|
Nil
|
|
8432
80 10
|
Lawn
or sports ground rollers
|
6%
|
6%
|
12%
|
Nil
|
Note: To encourage
agricultural mechanization, 12% GST applies to most farm equipment.
3. Harvesting, Threshing
& Processing Machinery
|
HSN
Code
|
Description
|
CGST
|
SGST
|
IGST
|
Cess
|
|
8433
51 00
|
Combine
harvester-threshers
|
6%
|
6%
|
12%
|
Nil
|
|
8433
52 00
|
Other
threshing machinery
|
6%
|
6%
|
12%
|
Nil
|
|
8433
53 00
|
Root
or tuber harvesting machines
|
6%
|
6%
|
12%
|
Nil
|
|
8433
60 10
|
Machines
for cleaning agri. Produce
|
9%
|
9%
|
18%
|
Nil
|
|
8433
60 20
|
Sorting/grading
machines
|
9%
|
9%
|
18%
|
Nil
|
4. Dairy & Food
Processing Machinery
|
HSN
Code
|
Description
|
CGST
|
SGST
|
IGST
|
Cess
|
|
8434
10 00
|
Milking
machines
|
9%
|
9%
|
18%
|
Nil
|
|
8434
20 00
|
Dairy
machinery
|
9%
|
9%
|
18%
|
Nil
|
|
8435
10 00
|
Presses
& crushers (wine, cider, juices)
|
9%
|
9%
|
18%
|
Nil
|
|
8438
10 10
|
Bakery
machinery
|
9%
|
9%
|
18%
|
Nil
|
|
8438
20 00
|
Confectionery,
cocoa & chocolate machinery
|
9%
|
9%
|
18%
|
Nil
|
|
8438
30 10
|
Sugar
cane crushers
|
9%
|
9%
|
18%
|
Nil
|
|
8438
40 00
|
Brewery
machinery
|
9%
|
9%
|
18%
|
Nil
|
5. Paper & Printing
Machinery
|
HSN
Code
|
Description
|
CGST
|
SGST
|
IGST
|
Cess
|
|
8439
10 00
|
Machinery
for making pulp of fibrous material
|
9%
|
9%
|
18%
|
Nil
|
|
8439
20 00
|
Machinery
for making paper/board
|
9%
|
9%
|
18%
|
Nil
|
|
8440
10 10
|
Wire
stitching machinery (single headed)
|
9%
|
9%
|
18%
|
Nil
|
|
8440
90 00
|
Book-binding
machinery parts
|
9%
|
9%
|
18%
|
Nil
|
After Amendment:
In its 56th meeting, the Council recommended changes
to certain tax rates and classifications. On 17th September 2025, the Central
Government issued Notification No. 9/2025-Central Tax (Rate), which supersedes
the older rate notification (01/2017) and comes into effect from 22nd September
2025.
What the Change Covers
The specific HSN headings affected by this change (as
per the notification) are:
|
HSN
Heading
|
Description
(abridged)
|
New
GST Rate
|
Total
Tax Implication
|
|
8432
|
Agricultural,
horticultural or forestry machinery for soil preparation or cultivation; lawn
or sports-ground rollers; and parts thereof (HSN 8432 90)
|
5
%
|
2.5%
CGST + 2.5% SGST
|
|
8433
|
Harvesting
or threshing machinery (including straw/fodder balers, grass or hay mowers)
and parts thereof
|
5
%
|
2.5%
CGST + 2.5% SGST
|
|
8436
|
Other
agricultural, horticultural, forestry, poultry-keeping or beekeeping
machinery (including germination equipment; poultry incubators/brooders) and
parts thereof
|
5
%
|
2.5%
CGST + 2.5% SGST
|
Implications &
Considerations
1.
Cost Reduction for Farmers &
Agri-Equipment Dealers
By lowering the GST to 5 %, the effective tax burden on these machinery items
comes down significantly from earlier rates (often 12% or more). This can
reduce the landed cost and encourage wider adoption of mechanisation.
2.
Supply Chain Updates Required
Manufacturers, dealers, and service providers dealing in machinery under HSN
8432, 8433, 8436 must update their billing systems, ERP/ accounting software,
and tax compliance modules to reflect the new rates effective from 22nd
September 2025.
3.
Classification & Disputes
It is crucial to correctly classify machinery within HSN 8432 / 8433 / 8436 to
claim the benefit. Misclassification to a non-eligible subheading could lead to
higher rate application or dispute with tax authorities.
Disclaimer:
The GST rates provided above are updated to the best of our information. However, there may be variations arising from subsequent government updates. GSTVidhi shall not be held responsible for any inadvertent errors or discrepancies. For confirmation of the "Effective Date" of GST or cess rates, users are advised to refer to the official CBIC website.
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