Lekhae
HSN 8436: Agricultural
HSN code 8436 covers: Agricultural, horticultural, forestry, poultry-keeping, bee-keeping machinery; including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:
- 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
- 5% — Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof
- 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
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Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8436
This heading has 6 subheadings, including: Machinery; for preparing animal feeding stuffs, Poultry incubators and brooders, Poultry-keeping machinery; other than incubators and brooders, Machinery; for agricultural, horticultural or forestry use and n.e.c. in heading no. 8436, Machinery; parts of poultry-keeping machinery or poultry incubators and brooders, Machinery; parts of that machinery for agricultural, horticultural or forestry use n.e.c. in heading no. 8436. Use the HSN/SAC finder to pin down the exact code.
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