Agricultural input subsidies are potential ways of incentivizing farmers to purchase inputs that they were unable and/or unwilling to obtain at market rates. Subsidies have occupied the concerns of agricultural economists for a long time because they are pervasive in agriculture, even though they are often applied in ways that benefit mostly richer farmers, causing inefficiencies, leading to a heavy fiscal burden, distort trade and negative environmental effects. The results revealed that 50.94 per cent of the sample respondents perceived the benefits of agricultural subsidies at low level followed by moderate level (30.62 {\%}) and high level (18.44 {\%}). It was also found that there exists greater inequality in access to agricultural input subsidies across the farm size groups and agro- climatic zones of Tamil Nadu. Therefore, it is recommended that the respective authorities and extension agents should create awareness about the availability of subsidies and make them to use these subsidies in an efficient way. Therefore, agricultural input subsidy programmes should be transparent and combined with credit support programmes that can allow farmers really benefit from subsidy programmes.