Q3HSN Code 8459
Machine-tools (including way-type unit machines)
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
GST rate
18%
Codes under 8459
| Code | Description | GST rate |
|---|---|---|
| 8459 10 | Way-type unit head machines | 18% |
| 8459 21 | Numerically controlled | 18% |
| 8459 29 | 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 | 18% |
| 8459 29 10 | Bench and pillar | 18% |
| 8459 29 20 | Pillar or columns, multi-spindle | 18% |
| 8459 29 30 | Radial | 18% |
| 8459 29 40 | Deep hole | 18% |
| 8459 29 50 | Multi head drilling machines | 18% |
| 8459 31 | Numerically controlled | 18% |
| 8459 39 | 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 | 18% |
| 8459 39 10 | Vertical turning or boring | 18% |
| 8459 40 | Other boring machines — 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 | 18% |
| 8459 40 10 | 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 | 18% |
| 8459 40 20 | 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 | 18% |
| 8459 40 30 | 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 | 18% |
| 8459 40 90 | 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 | 18% |
| 8459 41 | Numerically controlled: | 18% |
| 8459 41 10 | Jig boring machines, horizontal | 18% |
| 8459 41 20 | Fine boring machines, horizontal | 18% |
| 8459 41 30 | Fine boring machines, vertical | 18% |
| 8459 49 | 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 | 18% |
| 8459 49 10 | Jig boring machines, horizontal | 18% |
| 8459 49 20 | Fine boring machines, horizontal | 18% |
| 8459 49 30 | Fine boring machines, vertical | 18% |
| 8459 51 | Numerically controlled: | 18% |
| 8459 51 10 | Horizontal | 18% |
| 8459 51 20 | Vertical | 18% |
| 8459 51 30 | Universal | 18% |
| 8459 59 | 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 | 18% |
| 8459 59 10 | Horizontal | 18% |
| 8459 59 20 | Vertical | 18% |
| 8459 59 30 | Universal | 18% |
| 8459 59 40 | Ram type | 18% |
| 8459 59 50 | Die-sinking or pantograph | 18% |
| 8459 61 | Numerically controlled: | 18% |
| 8459 61 10 | Piano milling | 18% |
| 8459 69 | 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 | 18% |
| 8459 69 10 | Bed type, horizontal | 18% |
| 8459 69 20 | Bed type, vertical | 18% |
| 8459 69 30 | Piano milling, single column | 18% |
| 8459 69 40 | Piano milling, double column | 18% |
| 8459 70 | Other threading or tapping machines — 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 | 18% |
| 8459 70 10 | Threading machines | 18% |
| 8459 70 20 | Tapping machines | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8460Machine-tools for deburring, sharpening, grinding, honing8458Lathes (including turning centres) for removing metal8461Machine-tools for deburring, sharpening, grinding, honing8457Machine-tools for working any material by removal8462Machine-tools (including presses) for working metal8456Machine-tools for working any material by removal
Frequently Asked Questions
What is the HSN code for machine-tools (including way-type unit machines)?
The HSN code for machine-tools (including way-type unit machines) is 8459, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on machine-tools (including way-type unit machines)?
Machine-tools (including way-type unit machines) is taxed at 18% GST under HSN code 8459.
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.