Q3HSN 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 or microbial fats or oils
GST rate
18%
Codes under 8438
| Code | Description | GST rate |
|---|---|---|
| 8438 10 | Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: | 18% |
| 8438 10 10 | Bakery machinery | 18% |
| 8438 10 20 | Machinery for manufacture of macaroni or spaghetti or similar products | 18% |
| 8438 20 | Machinery for the manufacture of confectionery, cocoa or chocolate | 18% |
| 8438 30 | Machinery for sugar manufacture: | 18% |
| 8438 30 10 | Sugar cane crushers | 18% |
| 8438 40 | Brewery machinery | 18% |
| 8438 50 00 | Machinery for the preparation of meat or poultry | 18% |
| 8438 60 | Machinery for the preparation of fruits, nuts or vegetables | 18% |
| 8438 80 | Other 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 | 18% |
| 8438 80 10 | Auxiliary equipment for extrusion cooking plant | 18% |
| 8438 80 20 | For production of soya milk or other soya products (other than soya oil) — 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% |
| 8438 80 30 | Diffusing machines (diffusers) | 18% |
| 8438 80 40 | Tea leaf rolling or cutting machine | 18% |
| 8438 90 | Parts: | 18% |
| 8438 90 10 | Sugar manufacturing machinery — parts | 18% |
| 8438 90 90 | Other machinery — parts | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8439Machinery for making pulp of fibrous cellulosic material8437Machines for cleaning, sorting or grading seed, grain8440Book-binding machinery, including book-sewing machines8436Other agricultural, horticultural, forestry, poultry8441Other machinery for making up paper pulp, paper8435Presses, crushers and similar machinery used
Frequently Asked Questions
What is the HSN code for machinery, not specified or included elsewhere in this?
The HSN code for machinery, not specified or included elsewhere in this is 8438, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on machinery, not specified or included elsewhere in this?
Machinery, not specified or included elsewhere in this is taxed at 18% GST under HSN code 8438.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.