Seed dressing, coating and treating drum machine classifiable at HSN 84368090

In re Adarsh Plant Protected Ltd. (GST AAR Gujarat)

Seed dressing, coating and treating drum machine is classified at HSN 84368090 tariff item and liable to GST at 12% [6% CGST+6% SGST].

As per HSN Notes [ PageNo. XVI-8436-H, the other agricultural machinery includes seed dusting machines usually consisting of one or more hoppers feeding a revolving drum in which the seeds are coated with insecticidal or fungicidal powders.

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