HSN code directory

HSN Code 8479: Machines and mechanical appliances having individual

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter


All 8-digit HSN codes under this heading

HSN codeDescription
84791000Machinery for public works, building or the like
84792010Machinery for the extraction or preparation of animal or fixed vegetable fats or oils: oil-seed crushing or grinding machinery including purifying tanks
84792090Machinery for the extraction or preparation of animal or fixed vegetable fats or oils: other
84793000Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
84794000Rope or cable-making machines
84795000Industrial robots, not elsewhere specified or included
84796000Evaporative air coolers
84797100Of a kind used in airports
84797900Other
84798100Other machines and mechanical appliances: for treating metal, including electric wire coil-winders
84798200Other machines and mechanical appliances: mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines
84798910Other machines and mechanical appliances: other: soap cutting or moulding machinery
84798920Other machines and mechanical appliances: other: air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)
84798930Other machines and mechanical appliances: other: mechanical shifting machines
84798940Other machines and mechanical appliances: other: ultrasonic transducers
84798950Other machines and mechanical appliances: other: car washing machines and related appliances
84798960Other machines and mechanical appliances: other: coke oven plants
84798970Other machines and mechanical appliances: other: machinery for the manufacture of chemical and pharmaceuticals goods
84798991Other machines and mechanical appliances: other: other: industrial vacuum cleaners
84798992Other machines and mechanical appliances: other: other: briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal waste
84798999Other machines and mechanical appliances: other: other: other
84799010Parts: of machines for public works, building or the like
84799020Parts: of machines for the extraction of animal or fruit and vegetable fats or oil
84799030Parts: of machines and mechanical appliances for treating wood
84799040Parts: of machinery used for manufacture of chemicals and pharmaceuticals
84799090Parts: other


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.


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.