HSN code directory
HSN Code 8438: Machinery, not specified or included elsewhere in this
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 fats or oils
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 84381010 | 8438 10 - bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: bakery machinery |
| 84381020 | 8438 10 - bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: machinery for manufacture of macaroni or spaghetti or similar products |
| 84382000 | 8438 10 - machinery for the manufacture of confectionery, cocoa or chocolate |
| 84383010 | 8438 10 - - machinery for sugar manufacture: sugar cane crushers |
| 84383090 | 8438 10 - - machinery for sugar manufacture: other |
| 84384000 | 8438 10 - brewery machinery |
| 84385000 | 8438 10 - machinery for the preparation of meat or poultry |
| 84386000 | 8438 10 - machinery for the preparation of fruits, nuts or vegetables |
| 84388010 | 8438 10 - - other machinery: auxiliary equipment for extrusion cooking plant |
| 84388020 | 8438 10 - - other machinery: for production of soya milk or other soya products (other than soya oil) |
| 84388030 | 8438 10 - - other machinery: diffusing machines (diffusers) |
| 84388040 | 8438 10 - - other machinery: tea leaf rolling or cutting machine |
| 84388090 | 8438 10 - - other machinery: other |
| 84389010 | 8438 10 - parts: of sugar manufacturing machinery |
| 84389090 | 8438 10 - parts: of other machinery |
GST rate guide for this chapter
Most machinery, computers and mechanical appliances are taxed at 18%. Agricultural and horticultural machinery, sprinklers and drip irrigation systems attract 5%, and air conditioners and dishwashers were reduced to 18% from 22 September 2025.
Browse the full HSN code list or search any HSN or SAC code.
GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.