HSN 8459: Machine-tools – GST Rate
HSN 8459 covers machine-tools (including way-type unit machines) for drilling, boring, milling, treading or tapping by removing metal. GST on HSN 8459 is 18% (rates effective 22 September 2025). This heading has 42 tariff items, for example 8459 10 00, 8459 21 00 and 8459 29 10.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
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 8459
Showing 55 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Way-Type Unit Head Machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Way-Type Unit Head Machines > Way-Type Unit Head Machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Bench And Pillar
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Pillar Or Columns, Multi-Spindle
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Radial
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Deep Hole
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Multi Head Drilling Machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Vertical Turning Or Boring
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other boring machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other boring machines > Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 - Other Boring Machines : Jig Boring Machines Horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other boring machines > Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 - Other Boring Machines : Fine Boring Machines, Horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other boring machines > Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 - Other Boring Machines : Fine Boring Machines, Vertical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other boring machines > Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 - Other Boring Machines : Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Jig boring machines, horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Fine boring machines, horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Fine boring machines, vertical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other: > Jig boring machines, horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other: > Fine boring machines, horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other: > Fine boring machines, vertical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Vertical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Universal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Vertical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Universal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Ram Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Die-Sinking Or Pantograph
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Piano Milling
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Numerically Controlled: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Bed Type, Horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Bed Type, Vertical
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Piano Milling, Single Column
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Piano Milling, Double Column
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other Threading Or Tapping Machines :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other Threading Or Tapping Machines : > Threading Machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457 > Other Threading Or Tapping Machines : > Tapping Machines
Other Headings in Chapter 84
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