| Sl.No | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 8408 | Fixed Speed Diesel Engines of power not exceeding 15HP | 12% | 5% |
| 2 | 8414 20 20 | Other hand pumps | 12% | 5% |
| 3 | 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 12% | 5% |
| 4 | 8424 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 12% | 5% |
| 5 | 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] | 12% | 5% |
| 6 | 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof | 12% | 5% |
| 7 | 8436 | 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 | 12% | 5% |
| 8 | 8479 | Composting Machines | 12% | 5% |
| 9 | 8701 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 12% | 5% |
| 10 | 8716 20 00 | Self-loading or self-unloading trailers for agricultural purposes | 12% | 5% |
| 11 | 8716 80 | Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles | 12% | 5% |
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