HSN 8438: Machinery – GST Rate
HSN 8438 covers machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink. GST on HSN 8438 is 18% (rates effective 22 September 2025). This heading has 15 tariff items, for example 8438 10 10, 8438 10 20 and 8438 20 00.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8438
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
Other entries in this chapter (4)
These apply only if your goods match the description.
Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
Sub-Headings & Tariff Items Under 8438
Showing 22 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Bakery Machinery And Machinery For The Manufacture Of Macaroni, Spaghetti Or Similar Products :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Bakery Machinery And Machinery For The Manufacture Of Macaroni, Spaghetti Or Similar Products : > Bakery Machinery
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Bakery Machinery And Machinery For The Manufacture Of Macaroni, Spaghetti Or Similar Products : > Machinery For Manufacture Of Macaroni Or Spaghetti Or Similar Products
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For The Manufacture Of Confectionery, Cocoa Or Chocolate
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For The Manufacture Of Confectionery, Cocoa Or Chocolate > Machinery For The Manufacture Of Confectionery, Cocoa Or Chocolate
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For Sugar Manufacture :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For Sugar Manufacture : > Sugar Cane Crushers
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For Sugar Manufacture : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Brewery Machinery
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Brewery Machinery > Brewery Machinery
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For The Preparation Of Meat Or Poultry
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For The Preparation Of Fruits, Nuts Or Vegetables
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Machinery For The Preparation Of Fruits, Nuts Or Vegetables > Machinery For The Preparation Of Fruits, Nuts Or Vegetables
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Machinery :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Machinery : > Auxiliary Equipment For Extrusion Cooking Plant
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Machinery : > For Production Of Soya Milk Or Other Soya Products (Other Than Soya Oil)
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Machinery : > Diffusing Machines (Diffusers)
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Machinery : > Tea Leaf Rolling Or Cutting Machine
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Machinery : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts : > Of Sugar Manufacturing Machinery
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Parts : > Of Other Machinery
Other Headings in Chapter 84
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