GST Rate & HSN Code 8438 – MACHINERY
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 falls under HSN code 8438 and attracts a GST rate of 18% in India. This HSN code is part of Chapter 84. Find the complete GST rate breakdown, classification details, and tax information for 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 below.
HSN Code 8438 & Related Codes
Showing 23 of 23 entries| HSN Code | Description | GST Rate | CGST | SGST | IGST | CESS |
|---|---|---|---|---|---|---|
| 8438Primary | 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 | 18% | 9% | 9% | 18% | 0 |
| 843810 | BAKERY MACHINERY AND MACHINERY FOR THE MANUFACTURE OF MACARONI, SPAGHETTI OR SIMILAR PRODUCTS : | 18% | 9% | 9% | 18% | 0 |
| 84381010 | BAKERY MACHINERY | 18% | 9% | 9% | 18% | 0 |
| 84381020 | MACHINERY FOR MANUFACTURE OF MACARONI OR SPAGHETTI OR SIMILAR PRODUCTS | 18% | 9% | 9% | 18% | 0 |
| 843820 | MACHINERY FOR THE MANUFACTURE OF CONFECTIONERY, COCOA OR CHOCOLATE | 18% | 9% | 9% | 18% | 0 |
| 84382000 | MACHINERY FOR THE MANUFACTURE OF CONFECTIONERY, COCOA OR CHOCOLATE | 18% | 9% | 9% | 18% | 0 |
| 843830 | MACHINERY FOR SUGAR MANUFACTURE : | 18% | 9% | 9% | 18% | 0 |
| 84383010 | SUGAR CANE CRUSHERS | 18% | 9% | 9% | 18% | 0 |
| 84383090 | OTHER | 18% | 9% | 9% | 18% | 0 |
| 843840 | BREWERY MACHINERY | 18% | 9% | 9% | 18% | 0 |
| 84384000 | BREWERY MACHINERY | 18% | 9% | 9% | 18% | 0 |
| 84385000 | MACHINERY FOR THE PREPARATION OF MEAT OR POULTRY | 18% | 9% | 9% | 18% | 0 |
| 843860 | MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES | 18% | 9% | 9% | 18% | 0 |
| 84386000 | MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES | 18% | 9% | 9% | 18% | 0 |
| 843880 | OTHER MACHINERY : | 18% | 9% | 9% | 18% | 0 |
| 84388010 | AUXILIARY EQUIPMENT FOR EXTRUSION COOKING PLANT | 18% | 9% | 9% | 18% | 0 |
| 84388020 | FOR PRODUCTION OF SOYA MILK OR OTHER SOYA PRODUCTS (OTHER THAN SOYA OIL) | 18% | 9% | 9% | 18% | 0 |
| 84388030 | DIFFUSING MACHINES (DIFFUSERS) | 18% | 9% | 9% | 18% | 0 |
| 84388040 | TEA LEAF ROLLING OR CUTTING MACHINE | 18% | 9% | 9% | 18% | 0 |
| 84388090 | OTHER | 18% | 9% | 9% | 18% | 0 |
| 843890 | PARTS : | 18% | 9% | 9% | 18% | 0 |
| 84389010 | OF SUGAR MANUFACTURING MACHINERY | 18% | 9% | 9% | 18% | 0 |
| 84389090 | OF OTHER MACHINERY | 18% | 9% | 9% | 18% | 0 |
Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about HSN Code 8438 and its GST rate.
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 attracts a GST rate of 18% in India under HSN code 8438. This rate has been notified by the Central Board of Indirect Taxes and Customs (CBIC) and applies to all taxable supplies of 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 across India for GST-registered businesses.









