Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 15 tariff items
- GST now
- 5%
- Import policy
- Mostly Free
- Restricted: 2 items
- Export policy
- Free
- Unit
- units
- Duty in China
- 2.6% to 5.6%
- On Indian goods
Codes under this heading
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8432 10 | Ploughs | 7.5% | 5% | units |
| 8432 21 00 | Disc harrows | 7.5% | 5% | units |
| 8432 29 | Other | 7.5% | 5% | units |
| 8432 31 00 | No-till direct seeders, planters and transplanters | 7.5% | 5% | units |
| 8432 39 00 | Other | 7.5% | 5% | units |
| 8432 41 00 | Manure spreaders | 7.5% | 5% | units |
| 8432 42 00 | Fertiliser distributors | 7.5% | 5% | units |
| 8432 80 | Other machinery | 7.5% | 5% | units |
| 8432 90 | Parts | 7.5% | 5% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 12 tariff items
- Restricted: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
China: the same goods (8432)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 8 expired under 8432. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8432.10.00.00 | Ploughs犁 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 9% | None |
| 8432.21.00.00 | Disc harrows圆盘耙 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 9% | None |
| 8432.29.00.00 | Other harrows, scarifiers and other cultivating machinery其他耙、松土机等耕作机械 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 9% | None |
| 8432.31.11.00 | No-till direct cereal seeders免耕直接谷物播种机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.31.19.00 | Other no-till direct seeders其他免耕直接播种机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.31.21.00 | No-till direct potato planters免耕直接马铃薯种植机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.31.29.00 | Other no-till direct planters其他免耕直接种植机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.31.31.00 | No-till direct rice transplanters免耕直接水稻插秧机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.31.39.00 | Other no-till direct transplanters其他免耕直接移植机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.39.11.00 | Non-no-till direct cereal seeders非免耕直接谷物播种机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.39.19.00 | Other non-no-till direct seeders其他非免耕直接播种机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.39.21.00 | Non-no-till direct potato planters非免耕直接马铃薯种植机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.39.29.00 | Other non-no-till direct planters其他非免耕直接种植机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.39.31.00 | Non-no-till direct rice transplanters非免耕直接水稻插秧机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.39.39.00 | Other non-no-till direct transplanting machines其他非免耕直接移植机 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | None |
| 8432.41.00.00 | Manure distributors粪肥施肥机 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 9% | None |
| 8432.42.00.00 | Chemical fertilizer distributors化肥施肥机 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 9% | None |
| 8432.80.10.00 | Rollers for lawns and sports grounds草坪及运动场地滚压机 | 5.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | None |
| 8432.80.90.00 | Other machinery for soil preparation or cultivation, n.e.s.其他未列名整地或耕作机械 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 9% | None |
| 8432.90.00.00 | Parts of soil preparing or cultivating machinery, rollers整地或耕作机械、滚压机零件 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.