Value Added Tax Act, 1996

8432.10.00 -Ploughs
 -Harrows, scarifiers, cultivators, weeders and hoes:
 8432.21.00 --Disc harrows
 8432.29.00 --Other
 -Seeders, planters and transplanters:
 8432.31.00 --No-till direct seeders, planters and transplanters
 8432.39.00 --Other
 -Manure spreaders and fertiliser distributors:
 8432.41.00 --Manure spreaders
 8432.42.00 --Fertiliser distributors
 8432.50.00 -Other machinery
 84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural products, other than machinery of heading 84.37.
 -Mowers for lawns, parks or sports grounds:
 8433.11.00 --Powered, with the cutting device rotating in a horizontal plane
 8433.19.00 --Other
 8433.20.00 -Other mowers, including cutter bars for tractor mounting
 8433.30.00 -Other haymaking machinery
 8433.40.00 -Straw or fodder balers (including pick-up balers)
 -Other harvesting machinery; threshing machinery:
 8433.51.00 --Combine harvesters
 8433.52.00 --Other threshing machinery
 8433.53.00 --Root or tuber harvesting machines
 8433.59.00 --Other
 8433.60.00 -Machines for cleaning, sorting or grading eggs, fruit or other agricultural products
 84.34 Milking machines and dairy machinery. 8434.10.00 -Milking machines
 8434.20.00 -Dairy machinery
 84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 8435.10.00 -Machinery
 84.36 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. 8436.10.00 -Machinery for preparing animal feeding stuffs
 -Poultry-keeping machinery; poultry incubators and brooders:



 8436.21.00 --Poultry incubators and brooders

 8436.29.00 --Other
 8436.80.00 -Other machinery
 -Parts:
 8436.91.00 --Of poultry-keeping machinery or poultry incubators and brooders
 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. 8437.10.00 -Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
 8437.80.00 -Other machinery
 84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils. 8438.10.00 -Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
 8438.20.00 -Machinery for the manufacture of confectionery, cocoa or chocolate
 8438.30.00 -Machinery for sugar manufacture
 8438.40.00 -Brewery machinery
 8438.50.00 -Machinery for the preparation of meat or poultry
 8438.60.00 -Machinery for the preparation of fruits, nuts or vegetables
 -Other machinery

 8438.80.10 Tea sorting machines, CTC machines, tea fermenting machines, tea drying machines, LTP machines

 8438.80.90 Other machinery
 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 8439.10.00 -Machinery for making pulp of fibrous cellulosic material
 8439.20.00 -Machinery for making paper or paperboard
 8439.30.00 -Machinery for finishing paper or paperboard
 84.40 Book-binding machinery, including book-sewing machines.